Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0210

320.0210 Resolution Trust Corporation. Interest and penalties are properly part of the tax liability and should be paid by the Resolution Trust Corporation. 12 U. S. C. section 1821(d)(2)(H) states: "The [Resolution Trust] Corporation, as conservator or receiver, shall pay all valid obligations of the insured depository institution in accordance with the prescriptions and limitations of this chapter." 10/30/92.