Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
320.0000 INTEREST AND PENALTIES—Regulation 1703
320.0240 Return Not Filed for Another Location. The "failure to file" penalty applies when a person files no return. If a person files a return, the failure to file penalty does not apply even if that person's return did not include sales made at another unpermitized location for which a permit should have been held. 11/22/82.