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BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0240

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320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0240

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320.0240 Return Not Filed for Another Location. The "failure to file" penalty applies when a person files no return. If a person files a return, the failure to file penalty does not apply even if that person's return did not include sales made at another unpermitized location for which a permit should have been held. 11/22/82.