Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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410.0000 PERMITS—Regulation 1699

Annotation 410.0166


410.0166 Inactive Permits. A person is not liable as a predecessor under Regulation 1699 for the unpaid tax liability under the following circumstances.

(1) The person had no actual or constructive knowledge that he was a permit holder under the permit; therefore, the person would not have "actual or constructive knowledge" that the other person used the permit.

(2) There is no evidence that he completed any forms necessary to obtain the permit.

(3) The person's name is not listed on the permit.

(4) There is no evidence that the Board staff was even aware of the person's former connection to the business until he applied for a permit for his new business two years after the tax liability accrued. 11/9/90.