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BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0100

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I

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320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0100

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320.0100 Fraud. Failure to file returns with intent to evade the tax is established where an out-of-state business collects use tax from its customers for a period of years and fails to pay it to the state. 10/4/65.