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BTLG Table of Contents > Sales and Use Tax Annotations > P > 410.0000 Permits > Annotation 410.0240

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410.0000 PermitsPermits—Regulation 1699

Annotation 410.0240

(a) In General

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410.0240 Ownership Change Requiring New Permit. Where permit is in name of "X, a Business Trust," a reduction in the number of trustees does not result in change of entity requiring a new permit as the business trust continues as the same entity under section 6005. 7/9/51.