Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0100


(2) Claims for Refund

465.0100 Amendment of Claim After Limitation Period. A timely claim for refund of tax based on exempt sales in foreign commerce may not be amended after the limitation period has run to make an additional claim based on exempt sales to the United States. Since no timely claim for refund was filed with respect to sales to the United States, and the subject matter of the timely claim for refund gave no notice of such grounds, the Board is barred from approving the claim on such grounds under section 6902, and the taxpayer has waived his right to a refund on such grounds under section 6904. 9/11/59.