Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
(2) Claims for Refund
465.0210.150 Limitation Period—Denied Claim for Refund. A claim for refund was denied by the Board on September 10, 1990. The taxpayer had 90 days after the mailing of the notice of denial to file suit for refund under section 6933. Since taxpayer did not file a suit for refund the Board lost jurisdiction on or about December 10, 1990.
The purpose of the limitation provision is to prevent stale claims and to require taxpayers to support claims of overpayment in a timely manner. Whether or not the claim may have been valid is irrelevant after the limitation period has run. 9/27/91.