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 460.0141

460.0141 Offsets. Once the parties are advised of the proper application of tax, the offset provisions of Regulation 1700(b)(4) no longer apply. Any subsequent excess tax reimbursement must either be returned to customers or paid to the state. 1/8/92.