Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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Annotation 465.0350


(2) Claims for Refund

465.0350 Refund of Security. Security posted to insure payment of taxes was applied to pay taxes. Some of the taxes to which the security was applied were over three years past due at the time the business closed. The security was applied on March 4, 1985, but was effective May 31, 1983, the date the taxpayer's permit was closed out. On March 25, 1985, the taxpayer filed a claim for refund for the taxes which were paid by application of the security. For purposes of determining the statute of limitation, the date of the actual application of the security governs rather that the effective date of the payment. Since the claim was filed within six months from the date of application, the claim is timely. 6/25/85.