Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0120

(b) REFUND.

(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.