hundred and thirty three thousand three hundred and seven dollars as a result the red box paid down on february th two thousand and thirteen it's admitted that red box should have been given the one should have had a refund as a result of that on manner because it would not be applying credit uniformly because in your example at redbox underpaid during the st of the more than two hundred and thirty three thousand dollars it would have been able to important to the poor here today and that is the fact that use tax is actually paid by the company so redbox is actually paying that use tax because it's the one that's purchasing and using the tangible personal property the retailers situation here where the taxpayer has paid incorrectly on these used tax several years in a row and then says oh wait i should have never been paying use tax on these i need to go file my claim for credit what we have here is  mount tack no amount of tax penalty or interest roomies the paid more than three years prior should be credited to refund it and then that parallel section twenty one dollars of the u t a which provide now section looking at what happened in this case at the conclusion of the op the taxpayer could have filed forty two dollars separate amended returns that is essentially one what could have happened but department so they're waving the taxpayers waiving the special limitations for the audit for the more months so they don't run during the saudis and the department is waiving claims for credit for these months so when the waiver does is it allows the taxpayer and the department to come to that final moment in the media one in five or so which is looking at your tax liability for a given month during this period or series of months in this the taxpayer paid the correct amount of tax and the department is is collecting the correct amount of tax without having to worry you know focusing on six months at a time they can get the entire period but what the statute doesn't and what that it trying to come to the right amount of tax that section twenty two dollars allows them americanism to do that in this makes sense the department its job is to collect the right amount of tax the department the department and taxpayer are already in requested the department's position is that it can only refund the two hundred and thirty three thousand dollars because that's the only amount that red box is pig but had been off it's it's made more mistakes during that the taxes be applied uniformly and if the credit is due in this case which the department by issuing the two hundred and thirty three thousand dollars has said the credit should be paid it should be paid in didn't examine all red boxes taxes and it wasn't about use tax for licensing intentions which is three years after in amount of tax is roads we pay so the staff are limitations trigger by tax payment whenever the taxpayer pays the amount  fact that american airlines says that the act as a whole must be read together which is which obviously is the basic principle is after interpretation the addition to the fact that american airlines also specifically says that sections nineteen the payments at issue so so this extension provision does not winter this tax refund plain time what we're talking about licensing agreements it had not yet asked the department about this and the audience did not happen to go to that part of red boxes taxes when there's a nd on red box inquires the department the problem with each of these arguments is that they don't they're not consistent with the basic principles that i just discussed about strict interpretation status limitations a strict interpretation of tax refunds why and this is how counsel distinguish the cases big cases mention american airlines and endow unlike section twenty two section twenty two it does not contain that type of language is contained machines a machine purchases once once that it's issued all tax issues are open to red dots and to the department the correct name they were owed one point six million dollars credits that the department released but their position is that they can only pay that two hundred and thirty three thousand dollars should issue credit a refund under the act and counsel for the departments indicated that there are steps that you do so section nineteen allows you to file a claim for grabbing it in section twenty one  surrender airlines for the notion that reciprocity exists between the department and taxpayer because this is true the way the department interprets section twenty two would only benefits the department it does not need taina reciprocity that is meant to be between the taxpayer and the