Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(2) Claims for Refund
465.0160 Limitation Period. A claim for refund filed within six months from the date that a determination becomes final or within six months of the date the determination was paid, is timely only for those amounts included in the determination. However, it is not a timely claim for refund for tax amounts overpaid with returns filed more than three years before the date the claim was filed. This is true even though the tax overpaid on the returns occurred during the same periods that were included in the determination. 7/29/93. (Am. M98–3; Am. 2003–2).
(Note: Refer to section 6483, "Offsets" and Annotation 465.0076 for a possible offset allowance.)