Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

410.0000 PERMITS—Regulation 1699

Annotation 410.0194.850

(a) IN GENERAL

410.0194.850 Partner's Liability. A withdrawing partner will remain liable to the Board for any unpaid taxes or other debts payable to the Board until the partner notifies the Board of such action. Notice to another state agency does not constitute notice to the Board. The withdrawing partner will be liable for any tax liability incurred by the partnership subsequent to the withdrawal and until the Board receives such notice. 12/16/92.