Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.1630

(h) CREDIT FOR TAX IMPOSED BY OTHER JURISDICTIONS

570.1630 Credit for Tax Paid to Another State. When a taxpayer is entitled to a credit or refund of tax paid to another state, his/her obligation for payment of that tax (to the other state) ceased to exist. In such cases, the credit allowed under section 6406 for the tax paid to that other state is not available. This applies regardless of whether the taxpayer actually claims the credit or refund from that other state. 3/29/71.