HB 1567 -- Taxation: Corporate Income and Sales Tax
This bill requires that any officer, director, statutory
trustee, or employee of a corporation be personally assessed for
corporation income taxes owed if the corporation either fails to
file a return or fails to pay the amount of tax on the tax
return for corporate income tax purposes. Current law only
allows the personal assessment if the corporation both fails to
file and fails to pay.
The bill also specifies that the mailing of a sales/use or
income tax assessment to an officer, director, statutory
trustee, or employee of a corporation is sufficient notice of
the deficiency to the corporation.
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Last Updated October 5, 2000 at 11:33 am