Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0160


410.0160 Fraud. Even though the person holding the retailer's permit was an agent rather than the principal and was fraudulently induced by the principals of the business to procure the permit in his own name, the Board has a right to rely on the voluntary act of the permittee and hold him responsible for taxes accruing under such permit. 11/15/63.