Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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Annotation 465.0218


(2) Claims for Refund

465.0218 Claim for Refund—Timeliness. Where an audit liability beyond the three year statute of limitation is paid in four installments made over a period of five months, and the taxpayer subsequently obtains information which makes him/her believe some of the liability was not due, he/she must file a claim for refund for each payment made and the claims must be filed within six months of the date of the payment to which it pertains. 10/29/90.