OPINION RE RESPONSIBLE PERSON LIABILITY FOR ARIZONA TRANSACTION PRIVILEGE TAXES
RANDOLPH J. HAINES, Bankruptcy Judge.
The Court here concludes that Arizona statutes do not impose "responsible person" liability for the transaction privilege tax liability incurred by a company that is a separate legal entity.
The Debtor Theresa Ann Inselman ("Debtor") was the manager and one of the members of Grand Travel RV Rentals, LLC (...
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