Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(2) Claims for Refund
465.0120 Effect of Denial on Second Claim. Once the Board has denied a claim for refund and 90 days has elapsed from the mailing of the notice of denial, the Board is without jurisdiction to entertain a second claim for the same tax upon a separate ground even though the three-year limitation period for filing claims has not yet run. 3/13/68.