Laws 1995, Chapter 276 should be referenced in the area provided for giving the reason for amending the return. 2. proof that the transaction privilege tax or use tax was paid on the materials used in performing the contracts. This report must indicate any changes from the original report submitted with the refund request. Any monies not returned to customers should be returned to the Department of Revenue with this report. This includes an Amended Transaction Privilege Tax Return.
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.