Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
C
170.0000 Collection of Tax by Board
Annotation 170.0007.250
(a) In General
170.0007.250 Guaranties. A contract between parties need not specify the location where the contract is signed or dated to be valid even though it is desirable that the contract contains such information as an aid to refresh the recollection of the signee. Thus, a taxpayer is liable for tax to the extent of his guaranty despite the fact that the guaranty form was not dated nor was the location of signing indicated. 10/2/95.