Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Hazardous Substances Tax Annotation
Determination, Claims, and Statute Of Limitations
Second Claim Based on New Grounds
A feepayer who discovers a new basis for filing a claim for refund (such as newly-enacted legislation or a recently decided court case), may file a claim for refund on that basis within 90 days from the date the Board rejects the feepayer's earlier claim for refund. The Board will rescind the earlier denial, and consider the new claim. 5/24/94.