10-45A RETAIL SALES AND SERVICE TAX REFUNDS
RETAIL SALES AND SERVICE TAX REFUNDS
Definition of terms.
Reduction in income allowed for taxes paid--Determination of amount.
Refund of sales and service tax to elderly and disabled persons.
Refund denied after refund of real property taxes.
Right to file lost on death--Filing by guardian or attorney.
Relief limited to one claimant per household--Secretary to resolve disputes.
Refund amounts for single-member households.
Refund schedule for multiple-member households.
Secretary to prepare table.
Deadline for claims--Forms and assistance from county treasurers--Extension of
Claim computed by department at election of claimant.
Documentary evidence with claim.
Secretary to determine disability claims.
Death of claimant--Disposition of claim.
Proration of funds insufficient to pay all claims.
Denial of claim--Hearing before secretary of revenue and regulation--Appeals.
Fraudulent claims--Recovery of excess payment--Filing as petty offense.
Promulgation of rules.