Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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V

585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0200

(a) GENERALLY

585.0200 Stolen Vehicle. Refund of use tax paid by a purchaser on a private sale of a stolen car, which was later confiscated by the police, was authorized because the seller had no title to the car which he could legally transfer to the buyer. 2/3/70.