Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0215


(2) Claims for Refund

465.0215 Six-Month Limitation. Assuming the three year statute of limitation provided for in section 6902 has passed, a claim for alleged over payment made in response to a Notice of Determination issued pursuant to the sales and use tax law must be filed within six months of the date the determination became final, or within six months of the date of overpayment, whichever is later, in order to be valid. If the amount alleged to be overpaid involves partial payments, a claim for refund of each partial payment must be made within six months of the date it was made. These limitations apply regardless of whether payments were made voluntarily or involuntarily. 2/1/91.

(Note: Changes in limitations for involuntary collection as a result of section 6902.3, in effect January 1, 1997.) (Am. 2000–2).