In addition, each claim shall include the amount of refund requested, the specific tax periods involved and the specific grounds on which the claim is founded. The taxpayer or the taxpayer's authorized representative shall sign the amended return. If filing for multiple periods, the taxpayer should submit the written request to the transaction privilege and use tax refund section before filing amended returns . The Refund Section will review the request and contact the taxpayer with further instructions to accommodate amended return filings for multiple periods. For refunds of transaction privilege tax, the taxpayer filing a refund request is the vendor who made sales now exempt under the new statutory provisions.
All information relating to a refund is subject to verification by the department.
The purpose of a tax procedure is to provide procedural guidance to the general public and to department personnel. A tax procedure is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings by delineating procedures to be followed in order to achieve compliance with the law. Relevant statute, case law, or administrative rules, as well as a subsequent procedure, may modify or negate any or all of the provisions of any tax procedure. See GTP 96-1 for more detailed information regarding documents issued by the Department of Revenue.