OVERPAYMENTS AND REFUNDS
- 365.370 - Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.
- 365.380 - Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer.
- 365.390 - Payment of refund by Department.
- 365.400 - Payment of refund based on duplicate invoice.
- 365.410 - Examination of claimant’s books and records; effect of refusal to permit examination.
- 365.420 - Time for application for refund.
- 365.430 - Sources and manner of payment of refunds.
- 365.440 - Granting of credit in lieu of refund.
- 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.
- 365.450 - Injunction or other process to prevent collection prohibited.
- 365.460 - Action to recover amount paid: Protest required; venue.
- 365.470 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.
- 365.480 - Judgment for plaintiff: Disposition of amount; interest.