Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0207

480.0207 Personal Liability of Assignee. While an assignee for the benefit of creditors like a trustee in bankruptcy is a "person" under California Revenue and Taxation Code section 6005, and while an assignee and a trustee in bankruptcy may be a retailer under section 6019, both an assignee and a trustee act in representative capacity and have no personal liability. Any tax liability is the liability of the debtor estate only. 2/5/91.