California Court of Appeal

Revenue and Taxation Code section 6829, which imposes personal liability on corporate officers upon termination of the corporation for the corporation's unpaid sales tax, may apply to former corporate officers who caused the failure to pay tax even if they were not officers when the corporation dissolved.

Appellate Information

• Decided 10/30/2001
• Published 10/30/2001

Judges

• MORRISON, J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
•  Boutin, Dentino, Gibson, DiGiusto, Hodell & West, Robert D. Swanson and Peter M. Williams, Sacramento, for Defendant and Appellant., Bill Lockyer, Attorney General, Timothy G. Laddish, Senior Assistant Attorney General, Lawrence K. Keethe and Molly K. Mosley, Deputy Attorneys General, for Plaintiff and Respondent.