Laws, Regulations and Annotations
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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
460.0000 Reimbursement for Sales Tax—Regulation 1700
Annotation 460.0170
460.0170 Refund of Excess Tax Reimbursement to Customers. Amounts of erroneously collected sales tax reimbursement, refunded to customers, may be deducted on the retailer's sales tax return only if the sale and return occur in the same period. If the sale was made in a previous reporting period, the retailer must file a claim for refund rather than deduct the amount refunded on a subsequent return. 8/25/93.