Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

535.0000 SUCCESSOR'S LIABILITY—Regulation 1702

Annotation 535.0057

535.0057 Penalties. A successor is not liable for penalties which accrue against the predecessor after the date of the purchase of the business or stock of goods. 10/22/87.