Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 365.0045

365.0045 Release of Taxpayer's Records to a Trustee in Bankruptcy. Trustee in bankruptcy is the representative of the bankruptcy estate. Consequently, the Board may release any taxpayer records that are relevant to the bankruptcy estate to the trustee in bankruptcy without either a power of attorney or a court order. Where the corporation no longer exists, the trustee in bankruptcy may have access to any Board records in the taxpayer's file. 9/17/97. (M98–3).