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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.1340

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1340

(f) Lost or Destroyed Property

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570.1340 Business Losses. Property lost in operating a bar, due to fire, theft, breakage, spillage, or otherwise not resold, but without there having been any intervening taxable use, is not subject to tax. 12/15/52.