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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 465.0210.250
(b) Refund
(2) Claims for Refund
465.0210.250 Limitation Period—Suit for Refund. The Board mailed a denial of a claim for refund to the taxpayer on August 14, 1995. The taxpayer failed to file a suit for refund by November 12, 1995, within the 90-day statutory period provided in section 6933. As a result, the taxpayer has no legal enforceable claim against the State for a refund of the taxes in question. This conclusion conforms with the opinion issued by the Attorney General on July 10, 1942, which specifically provides that, in the absence of statutory authority, the Board does not have jurisdiction to reconsider its denial of a refund claim after the expiration of the 90-day statutory period for filing a suit for refund. Accordingly, the Board may not reconsider its denial of the taxpayer's claim for refund. 2/5/97.