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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 535.0000 Successor's Liability > Annotation 535.0073.300

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S

535.0000 Successor's Liability—Regulation 1702

Annotation 535.0073.300

535.0073.300 Spouse. A spouse is not a purchaser of a business when the business is bequeathed to the spouse by the owner. The estate of the deceased is liable for debts of the deceased. 10/4/89; 7/10/96.