§ 74-305. Report and remittance when collector goes out of business.

Latest version.

Whenever any person required to collect and pay the county a tax pursuant to this article shall cease to operate, go out of business, or otherwise dispose of his business, any tax then payable to the county shall become immediately due and payable, and such person shall immediately make a report and pay the tax due the commissioner of the revenue.

(Code 1988, § 13-184)

(Code 1988, § 13-184)

                    
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