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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 170.0600

(a) In General

170.0600 Three-Party Checks. There is no rule which permits the Board to deposit a check prepared by a third party and made payable to two payees, not in the alternative, when only one payee has endorsed the check. 9/10/97. (M98–3).