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    <title>Liability in case of transfer of business.</title>
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    <description>Transfer of a business creates joint and several liability of the transferor and transferee for tax, interest or penalty due up to the date of transfer, including amounts determined after transfer. The transferee is liable for tax on supplies from the date of transfer and, if registered, must timely apply to amend the certificate of registration.</description>
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      <description>Transfer of a business creates joint and several liability of the transferor and transferee for tax, interest or penalty due up to the date of transfer, including amounts determined after transfer. The transferee is liable for tax on supplies from the date of transfer and, if registered, must timely apply to amend the certificate of registration.</description>
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