Establishes due process for determining personal liability for unpaid taxes.

The bill amends the general excise tax law to clarify the process for determining personal liability for unpaid taxes. It ensures that individuals responsible for tax payments have the same due process rights as other taxpayers. The bill specifies that personal liability applies to officers, members, managers, or other persons with control or supervision over tax payments. It also outlines conditions under which these individuals may be exempt from liability. The bill applies to taxes on gross income or proceeds held in trust for the state.

Establishes due process for determining personal liability for unpaid taxes.

The bill amends the general excise tax law to clarify the process for determining personal liability for unpaid taxes. It ensures that individuals responsible for tax payments have the same due process rights as other taxpayers. The bill specifies that personal liability applies to officers, members, managers, or other persons with control or supervision over tax payments. It also outlines conditions under which these individuals may be exempt from liability. The bill applies to taxes on gross income or proceeds held in trust for the state.