Section 13-902 - Form of claim.
§ 13-902. Form of claim.
A claim for refund shall be:
(1) made, under oath, in the form that the tax collector requires; and
(2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.
[An. Code 1957, art. 2B, § 141; art. 56, § 151; art. 81, § 215; 1988, ch. 2, § 1; 1992, ch. 225.]