Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0040


(1) Generally

465.0040 Illegal Collection. Section 6901 permits refunds where tax "has been paid more than once or has been erroneously or illegally collected or computed." Where a jeopardy determination is issued against a purported partnership and a lien is recorded on one of the purported partner's real estate, a protested payment by the purported partner is involuntary and coerced. He is entitled to a refund under section 6901 upon a showing that he did not, in fact, have an interest in the business even though the tax is clearly due because the coerced payment constitutes an "illegal collection" within the meaning of the refund statute. 9/4/64.