Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0079

(b) REFUND.

(1) Generally

465.0079 Statute of Limitation. If a taxpayer self-assesses and pays an amount of tax more than three years from the date the tax was actually due, then at the moment of payment the taxpayer would already be barred from filing a claim for refund under the three-year statute of limitation in section 6902. However, section 6902 provides an alternate statute of limitation of six months from the date of payment. Thus, a claim would still be timely if it is filed within six months from the date of payment, even though it was paid more than three years after the due date. 6/14/99. (2000–1).