Texas Comptroller Finds Individuals Not Personally Liable for Company Beverage Taxes

The Texas Comptroller of Public Accounts adopted an Administrative Law Judge’s (ALJ) recommendation finding the Tax Division failed to show that two individuals were personally liable for the mixed beverage gross receipts and mixed beverage sales taxes of a company during the period of its forfeiture. The Tax Division assessed two individuals for taxes during the period a corporation had forfeited its corporate privileges. The individuals requested redetermination contending they were not officers and they had no knowledge of the tax delinquency until they received notice of the personal liability assessments. The ALJ found that the Tax Division failed to ...