Chapter 45A - RETAIL SALES AND SERVICE TAX REFUNDS
- Section 10-45A-1 - Definition of terms
- Section 10-45A-1.1 - Reduction in income allowed for taxes paid-Determination of amount
- Section 10-45A-2 - Refund of sales and service tax to elderly and disabled persons
- Section 10-45A-2.1 - Refund denied after refund of real property taxes
- Section 10-45A-3 - Right to file lost on death-Filing by guardian or attorney
- Section 10-45A-4 - Relief limited to one claimant per household-Secretary to resolve disputes
- Section 10-45A-5 - Refund amounts for single-member households
- Section 10-45A-6 - Refund amounts for multiple-member households
- Section 10-45A-7 - Secretary to prepare table
- Section 10-45A-8 - Deadline for claims-Forms and assistance from county treasurers-Extension of deadline
- Section 10-45A-9 - Claim computed by department at election of claimant
- Section 10-45A-10 - Documentary evidence with claim
- Section 10-45A-11 - Secretary to determine disability claims
- Section 10-45A-12 - Death of claimant-Disposition of claim
- Section 10-45A-13 - Proration of funds insufficient to pay all claims
- Section 10-45A-14 - Denial of claim-Hearing before secretary of revenue-Appeals
- Section 10-45A-15 - Fraudulent claims-Recovery of excess payment-Filing as petty offense
- Section 10-45A-16 - Promulgation of rules