Update to Glenn Hegar, et al v CheckFree Services Corp (RULE §3.330 – Data Processing Services)

The Texas Attorney General’s office did not appeal the decision reached by the 14th Court of Appeals in Glenn Hegar, et al v CheckFree Services Corp, therefore the decision becomes final and we now await to see how the Comptroller’s office will apply the decision to similar data processing cases pending in district court and where protective claims were filed pending the outcome of CheckFree Services. (more…)

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State to challenge Decision in Glenn Hegar, et al v CheckFree Services Corp

The Texas Attorney General’s office on July 20, 2016 filed its Reply Brief in Glenn Hegar, et al v CheckFree Services Corp before the 14th Court of Appeals. (more…)

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Petitioner is liable for the predecessor’s tax liabilities

“The Texas Comptroller of Public Accounts (the Comptroller) assessed successor
liability against ************** (Petitioner) for the sales and use tax
liability of a predecessor business. Petitioner contends that: (1) it is not
liable as successor because it purchased only two of the three COMPANY A stores
that the predecessor operated; and (2) imposing successor liability without
allowing Petitioner to challenge the underlying tax determination violates due
process.” (more…)

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Hearing No. 34,965 – Successor Liability (Purchaser Liable for Sellers Audit Liability)

“On April 24, 1995, the Comptroller sent Petitioner a Texas Notice of Tax Due in the amount of $***********. The notice was based on successor liability due to the alleged acquisition of a business, *********** “DISTRIBUTING”), with outstanding sales tax liabilities. Petitioner requested a redetermination of the assessment which has resulted in this proceeding.” (more…)

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