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295.56 TRANSFER OF ACCOUNTS RECEIVABLE.
When a hospital or health care provider transfers, assigns, or sells accounts receivable
to another person who is subject to tax under this chapter, liability for the tax on the accounts
receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No liability
for these accounts receivable is imposed on the transferor, assignor, or seller of the accounts
receivable.
History: 1995 c 234 art 9 s 11