MATTHIAS, J.
The primary question raised by this appeal is whether a sales tax assessment certificate of the Department of Taxation, finding sales taxes due from a seller of a business, constitutes prima facie evidence of the amount due, in an action to recover such taxes from a purchaser of the business, who has become personally liable for the taxes accrued as to the seller, because of such purchaser's failure to comply with the statutory requirements as to sales...
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