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BTLG Table of Contents > Sales and Use Tax Annotations > S > 535.0000 Successor's Liability > Annotation 535.0043

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535.0000 Successor's Liability—Regulation 1702

Annotation 535.0043

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535.0043 Jeopardy Determination—Successor Liability. The Board may issue a jeopardy determination against a successor if it finds that the collection of tax would be jeopardized by delay. If a jeopardy determination is issued against a successor, the successor is entitled to petition in the same manner as described under section 6561. 10/23/79.