Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
(k) DISSOLUTION; LIQUIDATION; DISTRIBUTION OF ASSETS
395.2180 Court-Appointed Supervisor. A person appointed by the court to supervise and direct the involuntary dissolution of a corporation acts on behalf of the corporation when he negotiates a sale of the assets. Accordingly, the sale is not exempt as an occasional sale on behalf of the shareholders. 8/12/64.