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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 455.0000 Records > Annotation 455.0800

Sales and Use Tax Annotations


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455.0000 Records—Regulation 1698

Annotation 455.0800

455.0800 Reliance on Written Advice. Only the person making a written request for an opinion may rely upon that opinion to qualify for relief of back taxes, interest and penalties. 7/3/91.