No, it is supposed to be set aside. During the recession, businesses that were under prepared for recessions, located in high impact areas that are sensitive to recessions, and lacked business knowledge caused many to rob Peter to pay Paul which many times State taxes were used. After the recession, many areas never fully recovered which placed many businesses in a bind to repay the debts. Also another thing is the type of business, contract businesses usually get burned when others stop paying or declare bankruptcy leaving the business doing the job the bill. Invoices of unpaid jobs kill those businesses. Other types of businesses felt it to based on the environment. The issue is not a simple that the businesses wanted to do this type of action in more of the sense of staying afloat. Businesses started to pick back up around end of 2013 beginning of 2014 by then the damage is done.
Businesses that owe back trust tax to pay now in full or face shut down. Payment plans will not be used unless approved by management even if the business is current in filing paying. Meaning if you have been current the past year or so but have a balance from three years ago totaling 10k or more, the process is sped up. One due to the statue of limitations of liabilities, current + 3 years that can be transferred. The other because someone upstairs wants us to have our presence felt. Back to your business being current but having back trust tax owed, we do not care about your cash flows, we don't care how you get the money, we are essentially making businesses to borrow the money, and if not levy to criminal charges will be pursued.