Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0076


(1) Generally

465.0076 Section 6483—Offsets. Section 6483, "Offsets," provides that the Board may offset overpayments, for a period or periods, against underpayments for another period, or periods. Section 6902 contains refund and credit limitation provisions specifically applicable to determinations. In effect, section 6902 states that no refund or credit may be approved after six months from the date the determination becomes final unless a claim is filed. This has been interpreted to mean that, within the stated six month period, the entire determination period is open to credit adjustments. Accordingly, the administrative procedure is to allow for offsets to the amount of a paid determination as long as the credit (offset) does not result in a net refund for the period covered by the determination regardless of whether the credit is related to an issue in the determination, as long as a claim was filed within six months of the date of the determination. In other words, the filing of claim within six month period allows any credit subsequently developed to be applied to periods which would ordinarily be beyond the three year statutory period. Offsets will be allowed regardless of whether the credit was in the same quarter within the deficiency and regardless of whether the credit item was related to the matter in the deficiency determination.

In applying any credit, the offset should be first applied to the periods in the determination which are beyond the three year statute of limitations. This procedure will provide the taxpayer with the greatest benefit. 7/27/96. (Am. M99–1).