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(UCC 9-108) The financing statement is generally filed with the office of the state secretary of state, in the state where the debtor is located - for an individual, the state where the debtor resides, for most kinds of business organizations the state of incorporation or organization. Many states have a state agency that operates under the ...
The official 2007 edition of the UCC. The Uniform Commercial Code (UCC), first published in 1952, is one of a number of uniform acts that have been established as law with the goal of harmonizing the laws of sales and other commercial transactions across the United States through UCC adoption by all 50 states, the District of Columbia, and the Territories of the United States.
Pop-up companies aggressively pushing a small business tax credit may soon be in hot water with the IRS. Last month, the agency stopped processing tax returns with the employee retention credit ...
The most common method of perfection is through filing a financing statement (often referred to by its form number: UCC-1) in the appropriate state office (usually the office of the Secretary of State) in the U.S. state in which the debtor is located. See U.C.C. §§ 9-301, 9-310.
The earliest effort was in September when the tax agency put a moratorium on filing for the credit. It then asked small business owners to review pending claims and voluntarily withdraw any ...
Kamala Harris will announce a new policy proposal Wednesday for a $50,000 tax credit for small businesses looking to get off the ground. At the center of her new plan is the small business tax ...
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Discovering at the last minute that you owe additional taxes can be frustrating, but Jonathan Kessler, executive vice president and head of credit & cash management solutions at PNC Private Bank ...