Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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535.0000 SUCCESSOR'S LIABILITY—Regulation 1702

Annotation 535.0055

535.0055 Partial Payment. The payment to the Board by a successor of an amount believed to be the entire liability of the predecessor does not shield the successor from successor liability for additional amounts unless the successor obtains a certificate pursuant to section 6812 from the Board stating that no amount is due. 6/15/77.