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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 535.0060

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S

535.0000 Successor's Liability—Regulation 1702

Annotation 535.0060

535.0060 Purchase from Bankruptcy Trustee. A person who purchases corporate assets from a bankruptcy trustee does not become a successor to the bankrupt business. 1/6/95.