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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 170.0006

(a) In General

170.0006 Continuing Levy. The Sales and Use Tax Law authorizes the Board to issue levies which continue in force for a period of time. However, for bank deposit accounts, a continuing levy applies only to funds on deposit at the same time that the bank receives the notice of levy. 12/27/85.