Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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535.0000 SUCCESSOR'S LIABILITY—Regulation 1702

Annotation 535.0010

535.0010 Cancellation of Billing Followed by Rebilling. A notice of successor liability was issued against a corporation. This billing was later canceled. Still later a new successor liability billing was issued against the corporation. The cancellation of the first billing does not constitute a binding determination because it did not represent a notice of redetermination by the Board. The second billing was valid as long as it was issued within the limitation period. An administrative agency is authorized to correct an error and issue another notice of successorship liability. 6/21/94.