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 535.0100

535.0100 Trusts. Absent any consideration given to the trustor for property placed in a trust, the successor liability statute does not apply. (see Sales and Use Tax Regulation 1702(a)). 8/8/89.