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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 170.0020

(a) In General

170.0020 Notice of Delinquency. A Notice of Delinquency does not under any circumstances constitute a demand for payment owed to the Board of the amount required to be withheld by the notice. If payment is voluntarily made, it may be accepted however. 8/15/52.