Wirick
State Board of Equalization v. Wirick
Opinion
Opinion
Morrison, J.
Stanley Wirick appeals from a summary judgment in favor of the State Board of Equalization (the Board) in the amount of $431,894.20 in sales tax, interest, and penalties. Wirick contends the provisions of Revenue and Taxation Code section 6829 (all further section references are to this code unless otherwise specified), imposing personal liability on corporate officers upon termination of the corporation for the corporation’s unpaid sales tax, does not apply to him as he resigned his position with Softron International, Inc. (Sofiron) over one year before the corporation ceased business. He further contends the Board’s interpretation of section 6829 would make the statute unconstitutionally vague for failure to give fair notice of liability.
Wirick’s contentions rely on the statute’s use of the present tense in describing responsible officers. Because the Legislature has directed, in the Revenue and Taxation Code, that the present tense includes the past tense, section 6829 covers former officers, as well as those in charge when the corporation ceases. We affirm the judgment.