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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 465.0120
(b) Refund
(2) Claims for Refund
465.0120 Effect of Denial on Second Claim. Once the Board has denied a claim for refund and 90 days has elapsed from the mailing of the notice of denial, the Board is without jurisdiction to entertain a second claim for the same tax upon a separate ground even though the three-year limitation period for filing claims has not yet run. 3/13/68.