Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0211


(2) Claims for Refund

465.0211 Payment Made to Stop the Running of Interest. When a petition for redetermination is properly and timely filed, a payment made to stop the running of interest does not convert the petition to a claim for refund nor does the determination become final for purposes of section 6902 and thereby cause the start of the running of the statute of limitations. The petition process continues as though no payment had been made. A claim for refund must be in writing and must state the specific grounds upon which the claim is based. Thus, a claim may contain grounds not raised in a prior petition on the same dispute. 5/14/87.