https://www.taxtmi.com/caselaws?id=162811 A surety under the sales tax security framework may be proceeded against for recovery, but the liability is confined to the statutory ceiling of tax payable for one year as estimated by the authority. A demand seeking recovery beyond that annual limit, including multiple years' tax and penalty, exceeds the permissible scope of the security. The text also notes that the department is not required to exhaust recovery against the dealer in every case before proceeding against the surety, provided the dealer's recovery has failed and the surety bond is otherwise enforceable. en-us Tue, 12 Apr 2005 00:00:00 +0530 Fri, 14 Mar 2014 16:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162811 A surety under the sales tax security framework may be proceeded against for recovery, but the liability is confined to the statutory ceiling of tax payable for one year as estimated by the authority. A demand seeking recovery beyond that annual limit, including multiple years' tax and penalty, exceeds the permissible scope of the security. The text also notes that the department is not required to exhaust recovery against the dealer in every case before proceeding against the surety, provided the dealer's recovery has failed and the surety bond is otherwise enforceable. Case-Laws VAT and Sales Tax Tue, 12 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162811