Sec. 12-32. Suits not barred by neglect of commissioner.
Sec. 12-32. Suits not barred by neglect of commissioner. No action commenced
by the state against any person or corporation for the recovery of any sum in the nature
of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or
defeated by reason of the omission or failure of the commissioner to perform the duties
required of him.
(1949 Rev., S. 1710.)
Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and
result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364.
Cited. 2 CA 303.