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 535.0018

535.0018 Effect of Secured Creditors Liabilities. The fact that secured liabilities are as much as the purchase price of the business does not relieve the successor of successor's liability of his predecessor's sales tax liability. 12/12/90.