Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.2220

(k) DISSOLUTION; LIQUIDATION; DISTRIBUTION OF ASSETS

395.2220 Distribution of Corporate Furniture to a stockholder for stock pursuant to plan merely to reduce stated capital (not in final liquidation of corporation) is a taxable transaction. 8/14/51.