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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0035
(b) Refund
(1) Generally
465.0035 Assignment of Refunds. Tax refund warrants must be issued with only the taxpayer as the payee. The Board cannot honor a power of attorney which contains an assignment provision by which the claimant purports to assign the total refund of sales or use tax to another person. 4/6/90.