HARRY J. RUBIN, Deputy Attorney General, August 27, 1956.
The Federal Internal Revenue Service has levied upon accounts payable by the Commonwealth to vendors who owe Federal taxes. The service also has indicated that it intends to levy upon refunds due to taxpayers from the Board of Finance and Revenue of the Commonwealth. The question arises as to whether or not the Commonwealth should honor these levies.
The Internal Revenue Code of August 16, 1954, 26...
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