Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 REMEDIES OF TAXPAYERS (View entire section)
(a) REDETERMINATIONS
- 465.0010 Applications of Credit.
- 465.0012 Interested Party—No Right to Overpayment.
- 465.0014 Limitation Period—Correction of Notice of Redetermination.
- 465.0015 Limitation Period—Section 6596.
- 465.0017 Person Directly Interested—Section 6561.
- 465.0020 "Preliminary" Hearing.
- 465.0025 Taxpayers' Rights Advocate—Effect of Stay.
- 465.0030 Withdrawal of Petition for Redetermination.
- 465.0031 Withdrawal of Petition for Redetermination.
(b) REFUND.
(1) Generally
- 465.0064 Refund to Person Making Overpayment.
- 465.0065 Refund of Tax Incorrectly Collected on Rental Receipts When Transaction is a Sale at Inception.
- 465.0066 Refund of Tax Paid to a Section 6015 Retailer.
- 465.0074 Reliance on Written Advice—Identifying Taxpayer.
- 465.0076 Section 6483—Offsets.
- 465.0077 Section 6902.2 Refund.
- 465.0078 Section 6902.2 Refund.
- 465.0079 Statute of Limitation.
- 465.0080 Suspended Corporation.
(2) Claims for Refund
- 465.0095 Ability to File Claim.
- 465.0100 Amendment of Claim After Limitation Period.
- 465.0105 Authorized Signatures.
- 465.0110 Claim for Refund.
- 465.0115 Consumer Claiming Refund.
- 465.0117 Date of Overpayment.
- 465.0120 Effect of Denial on Second Claim.
- 465.0136 Lemon Law—Arbitration Not Required.
- 465.0138 Lemon Law—Limitation Period.
- 465.0142 Limitation Period.
- 465.0143 Limitation Period.
- 465.0150 Limitation Period.
- 465.0160 Limitation Period.
- 465.0180 Limitation Period.
- 465.0200 Limitation Period.
- 465.0210.150 Limitation Period—Denied Claim for Refund.
- 465.0210.175 Limitation Period—Section 6902.4.
- 465.0210.250 Limitation Period—Suit for Refund.
- 465.0211 Payment Made to Stop the Running of Interest.
- 465.0213 Prepayment of Sales Tax.
- 465.0214 Protective Claims for Refund.
- 465.0215 Six-Month Limitation.
- 465.0216 Statute of Limitations—Mobile Homes.
- 465.0217 Timeliness.
- 465.0218 Claim for Refund—Timeliness.
- 465.0219 Unclaimed Refund Checks.
- 465.0350 Refund of Security.
(c) NOTICE OF DETERMINATION
- 465.0575 Exemption Certificates—After Expiration of Statute.
- 465.0592 Innocent Spouse.
- 465.0600 Joint Venture Returns.
- 465.0825 Limitation for Issuing Determination—Bankruptcy.
- 465.0827 Limitation Period.
- 465.0830 Limitation Period—Withdrawn Partner.
- 465.0831 Limitation Period—Withdrawn Partner.
- 465.1000 Person Authorized to Sign Waiver of Limitation.
- 465.1500 Shortened Statute of Limitation—Section 6487.05.
- 465.1542 Statute of Limitation.
- 465.1543 Statute of Limitations.
- 465.1544 Statute of Limitations.
- 465.1547 Statute of Limitation—Section 6487.05.
- 465.1548 Statute of Limitations.
- 465.1549 Statute of Limitations.
- 465.1550 Statutory Period—Unpermitized Division.
- 465.1600 Time for Payment of Use Tax.
- 465.1900 Validity of Waiver of Limitation.
- 465.2450 Waiver Absence of Permit Number.
- 465.2600 Waiver of Limitations.