10-61 FABRICATOR SALES AND USE TAX REFUND
FABRICATOR SALES AND USE TAX REFUND
Refund of sales and use tax paid by contractor or subcontractor upon certain
fabricated tangible personal property--Application.
Secretary to provide refund claim forms and determine required documentation--Claim denial.
Refund request submission--Interest.
Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien.
Right to hearing upon denial of claim--Procedures.
Promulgation of rules concerning refunds.