Liability of transferees

220.829

Liability of transferees.

—

The liability of a transferee of a taxpayer for any tax, penalty, or interest due shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates. The term “transferee” shall include any corporation or other person which succeeds by operation of law or otherwise to substantially all of the business or property of a taxpayer.

History.

—

s. 19, ch. 71-359; s. 76, ch. 91-112.

Note.

—

Former s. 214.52.

PART X

TAX CRIMES