Chapter 45A - Retail Sales And Service Tax Refunds
- Section 10-45A-1 - Definition of terms.
- Section 10-45A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.
- Section 10-45A-10 - Documentary evidence with claim.
- Section 10-45A-11 - Secretary to determine disability claims.
- Section 10-45A-12 - Death of claimant--Disposition of claim.
- Section 10-45A-13 - Proration of funds insufficient to pay all claims.
- Section 10-45A-14 - Denial of claim--Hearing before secretary of revenue and regulation--Appeals.
- Section 10-45A-15 - Fraudulent claims--Recovery of excess payment--Filing as petty offense.
- Section 10-45A-2 - Refund of sales and service tax to elderly and disabled persons.
- Section 10-45A-2.1 - Refund denied after refund of real property taxes.
- Section 10-45A-3 - Right to file lost on death--Filing by guardian or attorney.
- Section 10-45A-4 - Relief limited to one claimant per household--Secretary to resolve disputes.
- Section 10-45A-5 - Refund amounts for single-member households.
- Section 10-45A-6 - Refund schedule for multiple-member households.
- Section 10-45A-7 - Secretary to prepare table.
- Section 10-45A-8 - Deadline for claims--Forms and assistance from county treasurers--Extension ofdeadline.
- Section 10-45A-9 - Claim computed by department at election of claimant.