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Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 1991 bottom

  144.512.  Retail sales licenses, businesses and transient employers not in compliance, writs of attachment or injunction authorized. — In addition to all other penalties, interest and remedies as prescribed in this chapter, the director of revenue may petition any circuit court in the state to issue a writ of attachment as provided for in chapter 521 or other injunctive relief against any business or individual engaged in making sales at retail, including transient employers as defined in chapter 285, if such business or individual made sales at retail at any time after receiving notice from the director that their retail sales tax license has been revoked.  The provisions of this section shall also apply to any business or individual, including transient employers as defined in chapter 285, which has not previously obtained a retail sales license but is discovered by the director to be making sales at retail until such business or individual comes into full compliance with the law.

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(L. 1991 H.B. 80 § 1)


---- end of effective   28 Aug 1991 ----

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