Tax Type
Retail Sales and Use Tax
Description
Failure to Collect
Topic
Collection of Tax
Date Issued
03-15-1971
The secretary-treasurer of a corporation can be held liable for neglecting, failing or refusing to collect or pay over sales and use taxes, only if (1) it can be proven that the secretary-treasurer was personally negligent or was aware of the corporation's failure or refusal to pay or collect the tax and (2) that the secretary-treasurer had sufficient control over that portion of the business dealing with the payment and collection of the tax to prevent the corporation from violating § 58-441.18.
Attorney General's Opinion