51.08.175  <<  51.08.177 >>   51.08.178


"Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, a major part of the property, whether real or personal, tangible or intangible, of the taxpayer.


Adoption of rules2004 c 243: "The department shall adopt rules to implement this act." [ 2004 c 243 § 10.]
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