The Kansas Department of Revenue overstepped when it charged a restaurant owner with felony theft for her failure to remit $50,000 in sales taxes, the state’s high court ruled Friday.
The state alleged that Maria Acadia Ruiz exerted unauthorized control over sales taxes collected by her business by intentionally failing to remit those funds with the intent to permanently deprive the state—as owner of the funds—of their benefit. “While this legal theory at first sounds plausible, a detailed examination of the elements reveals its infirmities,” Justice Evelyn Z. Wilson wrote for the unanimous court.
The state tax code doesn’t grant ...
Learn more about Bloomberg Tax or Log In to keep reading:
See Breaking News in Context
From research to software to news, find what you need to stay ahead.
Already a subscriber?
Log in to keep reading or access research tools and resources.