Section R15-5-2205. Surrender of License upon Sale or Termination of Business  


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  • If a business is sold or terminated, the taxpayer shall notify the Department in writing of the date of sale or termination and shall surrender the transaction privilege tax or use tax license to the Department.

Historical Note

Amended effective November 7, 1978 (Supp. 78-6). Sec- tion R15-5-2205 renumbered to R15-5-2202, new Sec- tion R15-5-2205 renumbered from R15-5-2209 effective October 14, 1993 (Supp. 93-4).