OVERPAYMENTS AND REFUNDS
- 372.630 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- 372.635 - Limitations on claims for refund or credit.
- 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.
- 372.645 - Form and contents of claim for credit or refund.
- 372.650 - Failure to file claim constitutes waiver.
- 372.655 - Service of notice of disallowance of claim.
- 372.660 - Payment of interest on overpayments.
- 372.665 - Disallowance of interest.
- 372.670 - Injunction or other process to prevent collection of tax prohibited.
- 372.675 - Action for refund: Claim as condition precedent.
- 372.680 - Action for refund: Time to sue; venue of action; waiver.
- 372.685 - Right of appeal on failure of Department to mail notice of action on claim.
- 372.690 - Judgment for plaintiff: Credits; refund of balance.
- 372.695 - Allowance of interest.
- 372.700 - Standing to recover.
- 372.705 - Action to recover erroneous refund: Authority of Department.
- 372.710 - Action to recover erroneous refund: Venue.
- 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.
- 372.720 - Cancellation of illegal determination: Procedure; limitation.