Laws, Regulations and Annotations

(a) Redeterminations

• 465.0010 Applications of Credit
• 465.0012 Interested Party—No Right to Overpayment
• 465.0014 Limitation Period—Correction of Notice of Redetermination
• 465.0015 Limitation Period—Section 6596
• 465.0017 Person Directly Interested—Section 6561
• 465.0020 "Preliminary" Hearing
• 465.0025 Taxpayers' Rights Advocate—Effect of Stay

(b) Refund

(1) Generally

• 465.0035 Assignment of Refunds
• 465.0040 Illegal Collection
• 465.0050 Offsets Against Nonfinal Liabilities
• 465.0056 Offsets to Refunds—"Due and Payable"
• 465.0058 Partial Payment Claims for Refund
• 465.0060 Refund to Customer
• 465.0062 Refund of Sales Tax Paid on Exempt Transaction

• 465.0064 Refund to Person Making Overpayment
• 465.0065 Refund of Tax Incorrectly Collected on Rental Receipts When Transaction is a Sale at Inception
• 465.0066 Refund of Tax Paid to a Section 6015 Retailer
• 465.0074 Reliance on Written Advice—Identifying Taxpayer
• 465.0076 Section 6483—Offsets
• 465.0077 Section 6902.2 Refund
• 465.0078 Section 6902.2 Refund
• 465.0079 Statute of Limitation
• 465.0080 Suspended Corporation

(2) Claims for Refund

• 465.0095 Ability to File Claim
• 465.0100 Amendment of Claim After Limitation Period
• 465.0105 Authorized Signatures
• 465.0110 Claim for Refund
• 465.0115 Consumer Claiming Refund
• 465.0117 Date of Overpayment
• 465.0120 Effect of Denial on Second Claim
• 465.0136 Lemon Law—Arbitration Not Required
• 465.0138 Lemon Law—Limitation Period
• 465.0142 Limitation Period
• 465.0143 Limitation Period

• 465.0150 Limitation Period
• 465.0160 Limitation Period
• 465.0180 Limitation Period
• 465.0200 Limitation Period
• 465.0210.150 Limitation Period—Denied Claim for Refund
• 465.0210.175 Limitation Period—Section 6902.4
• 465.0210.250 Limitation Period—Suit for Refund
• 465.0211 Payment Made to Stop the Running of Interest
• 465.0213 Prepayment of Sales Tax
• 465.0215 Six-Month Limitation
• 465.0216 Statute of Limitations—Mobile Homes
• 465.0217 Timeliness
• 465.0218 Claim for Refund—Timeliness
• 465.0219 Unclaimed Refund Checks
• 465.0350 Refund of Security

(c) Notice of Determination

• 465.0470 Authority to Sign Waiver of Limitation
• 465.0530 Board Asserted Increases
• 465.0545 Claim for Increase in Determination
• 465.0560 Determination Mailed to Incorrect Address

• 465.0575 Exemption Certificates—After Expiration of Statute
• 465.0592 Innocent Spouse
• 465.0600 Joint Venture Returns
• 465.0825 Limitation for Issuing Determination—Bankruptcy
• 465.0827 Limitation Period
• 465.0830 Limitation Period—Withdrawn Partner
• 465.0831 Limitation Period—Withdrawn Partner
• 465.1000 Person Authorized to Sign Waiver of Limitation
• 465.1500 Shortened Statute of Limitation—Section 6487.05
• 465.1542 Statute of Limitation
• 465.1543 Statute of Limitations
• 465.1544 Statute of Limitations
• 465.1547 Statute of Limitation—Section 6487.05
• 465.1548 Statute of Limitations
• 465.1549 Statute of Limitations
• 465.1550 Statutory Period—Unpermitized Division
• 465.1600 Time for Payment of Use Tax
• 465.1900 Validity of Waiver of Limitation
• 465.2450 Waiver Absence of Permit Number
• 465.2600 Waiver of Limitations