Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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460.0000 REIMBURSEMENT FOR SALES TAX—Regulation 1700

Annotation 460.0040

460.0040 "Knowingly Computed" Overpayments. Overpayment of less than 1 percent of total tax paid is not evidence of known overpayment. "Knowingly computed" means computed at the point of sale and rung up, and not at the close of the day or some later time when totals are checked. 9/29/64.