Sec. 03.01.02.06. Payment of Delinquent Taxes by Immediately Available Funds

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The Comptroller may require a taxpayer having a delinquent unpaid tax liability to remit the unpaid taxes by immediately available funds regardless of the amount of the delinquent unpaid tax for:

A. Income tax withheld by an employer;

B. Corporation income tax; or

C. Sales and use tax.

                    
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