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BTLG Table of Contents > Sales and Use Tax Annotations > P > 410.0000 Permits > Annotation 410.0180

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410.0000 Permits—Regulation 1699

Annotation 410.0180

(a) In General

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410.0180 Misrepresentation on Application. Incorporators of a business who, after incorporation, represent that they are conducting the business as a partnership when applying for a seller's permit cannot assert the corporate character as a defense to a determination issued against the partnership. 11/12/64.