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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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C


170.0000 Collection of Tax by Board

Annotation 170.0000.500

(a) In General

170.0000.500 Bankruptcy Action—Accrued Interest. Although the Board is prevented from collecting any outstanding tax due from the debtor while a bankruptcy automatic stay is in effect, interest on the unpaid tax due continues to accrue during this period. 5/29/97.