NOLAN, J.
The issues in this case are whether the plaintiff, the corporate officer who is responsible for paying the corporate sales taxes, may be held personally liable for the penalties and interest on unpaid sales taxes and, if so, whether interest runs from the statutory due date of the taxes. We hold that the decision of the Appellate Tax Board (board) that the plaintiff is personally liable for the penalties and interest from the date of the assessment of the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
