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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 465.0150
(b) Refund
(2) Claims for Refund
465.0150 Limitation Period. The three year limitation period under section 6902 also applies to payments made as a result of determination. Accordingly, a claim filed August 9, 1989, for a determination which covers a period from April 1, 1984 to March 31, 1987, is timely for payments made for periods beginning July 1, 1986. 6/06/91.