Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

O

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

Annotation 395.2320

(k) DISSOLUTION; LIQUIDATION; DISTRIBUTION OF ASSETS

395.2320 Notice of Dissolution. Notice of dissolution of a partnership through publication in the local newspapers of a notice of bulk sales transfer is not effective in relieving the taxpayer from taxes accruing after such publication. The Board must have actual notice of the dissolution before the taxpayer would be entitled to relief. 4/26/67.