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