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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 170.0007.035

(a) In General

170.0007.035 Discharge in Chapter 7 Bankruptcy. 11 U.S.C. section 523(a) denies discharge to tax claims entitled priority status whether or not a claim was filed. Thus, whether or not the Board had filed a claim, the discharge entered in the taxpayer's bankruptcy does not discharge the Board's priority status claim for taxes owed by the taxpayer. 4/18/96.