Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 170.0007.075


170.0007.075 Dual Determination—Address of Records. An individual was a principal stockholder of Corporation A which was suspended for a period of time. The individual was a stockholder only for a portion of the period during which Corporation A was suspended. The Board issued the dual determination for the period of time Corporation A was suspended and the individual was a stockholder. The individual's address was not listed on the Board's records for Corporation A.

In October 1984, the individual had severed his relationship with Corporation A and started a new corporation, B. He was the president of the Corporation B and as such, completed the application to obtain a seller's permit for the new corporation. The mailing address for the new corporation was listed on the application, as was the address of the individual as the person completing the application. These addresses were the same. In July 1995, the individual informed the Board of a change of mailing address for Corporation B. The Board properly changed the mailing address of the corporation in its records. The individual did not notify the Board of the change in his personal address.

Sometime in 1986, the individual was contacted at B by a Board auditor who was performing a sales and use tax audit of Corporation A.

The Board issued a Notice of Determination against the individual on February 25, 1987, and mailed the determination to address shown for the individual on the original application Corporation B. This address also was shown for this individual on the Report of Field Audit on Corporation A. The Notice of Determination was returned by the post office. Upon receipt of the envelope, the Board made no attempt to remail or forward the determination to the individual.

The individual listed his address as corporate officer on the application for the Corporation B seller's permit. The application was dated in October 1984. The individual did not request that the address listed for him as corporate officer in either the Corporation A or the Corporation B file be changed to a more current address. The Board cannot assume that a change of address submitted for a business should serve to change the listed address of a corporate officer of that business. Therefore, the dual determination mailed to the individual in February 1987 was mailed to the last known address for him "as it appears in the records of the Board" (section 6486) as listed in both the old corporation file and the new corporation file. 9/6/95.