Chapter 61 - Fabricator Sales and Use Tax Refund
- Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certainfabricated tangible personal property--Application.
- Section 10-61-2 - Secretary to provide refund claim forms and determine required documentation--Claim denial.
- Section 10-61-3 - Refund request submission--Interest.
- Section 10-61-4 - Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
- Section 10-61-5 - Right to hearing upon denial of claim--Procedures.