Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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410.0000 PERMITS—Regulation 1699

Annotation 410.0192

(a) IN GENERAL

410.0192 Notification of Withdrawal of Partner. Regulation 1699(e) sets forth the manner in which permit holders must give notice to the Board of changes in ownership or discontinuance of a business. The mere publication of notice in a newspaper of general circulation is not sufficient, nor is it sufficient notice of a partnership for a person who was a partner in a business and signed sales tax returns as "partner" to then sign the returns as "owner." 11/21/72.