 | United States. Congress. Senate. Committee on Finance - 1941 - 1622 halaman
...distinct item and when >*le<l. such tax shall constitute a part of the price or charge, shall be a *tt from consumer or user to retailer until paid, and shall be recoverable it law in the same mannej- as other debts. The Iowa retail sales tax law provides : "SEC. 6943.079.... | |
 | United States. Congress. Senate. District of Columbia - 1949 - 358 halaman
...tax Imposed by this title. Such reimbursement of tax shall be a debt from the purchaser to the vendor and shall be recoverable at law in the same manner as other debts. RATE OF TAX TO BE COLLECTED BY VENDOR SEC. 27. For the purpose of collecting his reimbursement as provided... | |
 | United States. Internal Revenue Service - 1967 - 1510 halaman
...a part of the purchase price and until collected shall be a debt from the consumer to the retailer and shall be recoverable at law in the same manner as other debts. Section 3. (1) (b) of the Act provides, in part, that it is unlawful for any retailer to advertise... | |
 | Floyd L. Corty, Richard G. Morrison - 1962 - 54 halaman
...herein, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Any dealer who neglects, fails or refuses to collect tax herein provided, shall be liable for and pay... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1968 - 796 halaman
...thereof; and such tax shall be a debt from the purchaser to the vendor, when so added to the sales price, and shall be recoverable at law in the same manner as other debts." Acts and Resolves, 1966, c. 14, § 1, subsec. 3. (Emphasis added.) MARSHALL, J., dissenting. 392 US... | |
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... shall be a debt from the consumer or user to retailer until paid, and shall be recoverable at law in the same manner as other debts. 
