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BTLG Table of Contents > Sales and Use Tax Annotations > C > 170.0000 Collection Of Tax By Board > Annotation 170.2200

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C

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170.0000 Collection of Tax by Board

Annotation 170.2200

(b) Liability of Corporate Officer

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170.2200 Tax Reimbursement. A necessary element of establishing corporate officer liability for sales tax is the requirement that tax reimbursement must have been obtained by the corporation. If a liability is established by means of a notice of determination, only the portion of the liability upon which tax reimbursement was obtained may be assessed against corporate officers. For example, if the determination is based on disallowed sales for resale or interstate sales, normally tax reimbursement would not have been obtained. In this case, a sales tax based corporate officer liability assessment may not be made against the corporate officers. 5/22/86.