Section R15-5-2202. Change in Ownership

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A.      A transaction privilege tax or use tax license is issued to a spe- cific person. The license shall not be transferred to the new owner when selling a business. The new owner shall apply to the state for a new license before engaging in business transac- tions.

B.       Court-appointed trustees, receivers, and others in cases of liq- uidation or operational bankruptcies shall obtain a transaction privilege tax or use tax license.

C.      If a licensee has any change in ownership, the licensee shall apply for a new license.

Historical Note

Repealed effective February 22, 1989 (Supp. 89-1). Sec-

tion R15-5-2202 renumbered from R15-5-2205 and amended effective October 14, 1993 (Supp. 93-4).

                    
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