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BTLG Table of Contents > Sales and Use Tax Annotations > R > 465.0000 Remedies of Taxpayers > Annotation 465.0138

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R

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465.0000 Remedies of Taxpayers

Annotation 465.0138

(b) Refund.

(2) Claims for Refund

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465.0138 Lemon Law—Limitation Period. The limitation period under section 6902 with respect to reimbursement paid by manufacturers to the customer for sales tax pursuant to the Lemon Law begins on the date payment is made to the consumer, and a claim for refund must be filed within three years from the last date of the month following the close of the quarterly period during which that payment was made.

Also, manufacturers are not entitled to reimbursement of sales tax from the Board when restitution from the vehicle was originally made prior to January 1, 1988, the effective date of the "Lemon Law." 10/4/88.