Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0064


(1) Generally

465.0064 Refund to Person Making Overpayment. A demand is made on the surety company for $2,000 which is the amount paid to the Board. Subsequently, the trustee for the taxpayer sent the Board a check for $3,666.90 in payment for the liability owed by the taxpayer. This resulted in an overpayment of $2,000.

Under section 6901 a refund can only be made to the person who made the overpayment. As the overpayment in this case did not occur until the trustee paid the $3,666.90, it is the trustee to whom the Board has the authority to pay the refund. There is no statutory authority to pay a surety unless it is the surety's payment which causes the overpayment. 8/17/79.