Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Diesel Fuel Tax Annotations

Claim for Refund

Claim for Refund By Third Party. If authorized by a taxpayer, a third party may file a claim for refund on behalf of the taxpayer. However, any amount refunded must be made payable to the taxpayer, and the taxpayer may not assign the refund to a third party. 3/04/96.