Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0210.175


(2) Claims for Refund

465.0210.175 Limitation Period—Section 6902.4. Section 6902.4 suspends the statute of limitations for filing a claim for refund during the period of a qualified financial disability, but cannot revive a claim that would have been barred under section 6902 if filed on January 1, 2000 (the effective date of section 6902.4).

For example, on March 31, 1999 the Board issues a determination for the period January 1, 1996 through December 31, 1998 to a taxpayer on a quarterly reporting basis. The taxpayer pays the amount of the determination on May 1, 1999 without filing a petition. On June 1, 2000, the taxpayer files a claim for refund of this payment along with documentation establishing that he/she was financially disabled within the meaning of section 6902.4 for the period May 15, 1999 through May 15, 2000. The claim would have been timely under section 6902 had it been filed within 6 months of the date the determination became final or within 6 months of the date of the claimed overpayment. The claim here was not filed within either of these two alternative six-month periods, nor would it have been filed within either of them had it been filed on January 1, 2000. Thus, for the two alternative six-month periods specified in section 6902, the claim is barred and cannot be revived by section 6902.4.

A claim is also timely under section 6902 if it is filed within three years from the last day of the month following the close of the quarterly period for which the overpayment was made. The claim here was filed within this three-year period for the second quarter of 1997 and later periods. The claim for these periods is timely without regard to section 6902.4.

The claim for 1996 and the first quarter of 1997 was not filed within the three-year period provided by section 6902 and is thus barred unless section 6902.4 extends the claim period. A claim for the first three quarters of 1996 would not have been timely even if it had been filed on January 1, 2000. Section 6902.4 cannot revive the claim for these quarters and it is thus barred. However, had the claim for the fourth quarter of 1996 and the first quarter of 1997 been filed on January 1, 2000, it would have been timely under the three-year limitations period of section 6902. This means that section 6902.4 is relevant for these two quarters and extends the otherwise applicable limitations period for the entire period of taxpayer's qualified financial disability (even the portion before January 1, 2000). Taxpayer was financially disabled for one year. The limitations periods for filing a claim for the fourth quarter 1996 and the first quarter 1997 is thus extended to January 31, 2001 and April 30, 2001 respectively. Since the claim was filed before these dates, it is timely under section 6902.4 for these two quarters. 8/28/01.