Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(2) Claims for Refund
465.0180 Limitation Period. The taxpayer may file a refund claim within six months from the date of the overpayment regardless of the fact that the statute of limitations would have barred collection of the tax by the state had the person not made the payment voluntarily. 6/21/57.