Customer refund procedure

# (a)

General. -– The customer refund procedures set forth in this section apply when a purchaser seeks a return of over-collected sales or use taxes from the seller.

# (b)

Applicability. -– These customer refund procedures provide the first course of remedy available to purchasers seeking a return of over-collected sales or use taxes from the seller. A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.

# (c)

Presumption of reasonable business practice. -– In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller is presumed to have a reasonable business practice, if in the collection of the sales or use taxes, the seller:

# (1)

Uses either a certified service provider or a certified automated system, including a proprietary system, that is certified by the state; and

# (2)

Has remitted to the state all taxes collected less any allowable deductions, credits, or collection allowances.

# (d)

Statute of limitations. -– Nothing in this section shall operate to extend any person's time to seek from the Tax Commissioner a refund of sales or use taxes collected or remitted by a seller in error.

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