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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0140

Sales and Use Tax Annotations


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I

320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0140

320.0140 Negligence Penalty of 10% not warranted where sales are not reported because of belief in exemption as exports and bona fide difference of opinion as to taxability. 7/26/50.