Responsibility for Errors. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the State for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the State for reporting and remitting tax.
Appears in 4 contracts
Samples: Uniform Sales and Use Tax Administration Act, Uniform Sales and Use Tax Administration Act, Uniform Sales and Use Tax Administration Act
Responsibility for Errors. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the State for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the State for reporting and remitting tax. [PL 2001, c. 496, §1 (NEW).]
Appears in 4 contracts
Samples: Uniform Sales and Use Tax Administration Act, Uniform Sales and Use Tax Administration Act, Uniform Sales and Use Tax Administration Act
