§ 44-18.1-26 - Customer refund procedures.
SECTION 44-18.1-26
§ 44-18.1-26 Customer refund procedures.– (A) These customer refund procedures are provided to apply when a state allowsa purchaser to seek a return of over-collected sales or use taxes from theseller.
(B) Nothing in this section shall either require a state toprovide, or prevent a state from providing, a procedure by which a purchasermay seek a refund directly from the state arising out of sales or use taxescollected in error by a seller from the purchaser. Nothing in this sectionshall operate to extend any person's time to seek a refund of sales or usetaxes collected or remitted in error.
(C) These customer refund procedures provide the first courseof remedy available to purchasers seeking a return of over-collected sales oruse taxes from the seller. A cause of action against the seller for theover-collected sales or use taxes does not accrue until a purchaser hasprovided written notice to a seller and the seller has had sixty days torespond. Such notice to the seller must contain the information necessary todetermine the validity of the request.
(D) In connection with a purchaser's request from a seller ofover-collected sales or use taxes, a seller shall be presumed to have areasonable business practice, if in the collection of such sales or use taxes,the seller: (i) uses either a provider or a system, including a proprietarysystem, that is certified by the state; and (ii) has remitted to the state alltaxes collected less any deductions, credits, or collection allowances.