Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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410.0000 PERMITS—Regulation 1699

Annotation 410.0193

(a) IN GENERAL

410.0193 Notice to Board. A firm operated as a partnership. It incorporated but did not notify the Board of the change. Later, the corporation was adjudicated bankrupt under Chapter 7.

The partners maintain that the issuance of corporate checks to pay taxes reported on returns and the issuance of resale certificates by the corporation was sufficient notice to the Board to relieve it from liability under Regulation 1699.

Neither the issuance of corporate checks nor the issuance of resale certificates by the corporation can reasonably be construed to provide the required notice. The partners, therefore, remain liable for tax under Regulation 1699. 3/12/87.