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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 715.0000 Aircraft Common Carriers and Waterborne Vessels > Annotation 715.0580

Uniform Local Sales and Use Tax Annotations

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715.0000 Aircraft Common Carriers and Waterborne Vessels—Regulation 1805

Annotation 715.0580

(c) Aircraft Common Carriers and Waterborne Vessels

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715.0580 Wholly Interstate Carrier—Constitutionality. The conclusion that the imposition of local use tax on the use of property by a wholly interstate carrier would be unconstitutional is effective from the date of the local ordinance imposing the tax. Refund claims may be filed within three years from the last day of the month following the close of the quarterly period for which the tax was paid. 11/16/64.