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2003 SESSION

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HB 1630 Refund of taxes erroneously collected or paid.

Introduced by: John A. Cosgrove | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Refund of taxes erroneously collected or paid. Allows a refund to a claimant who pays a tax, either for the claimant or for the benefit of another on whose behalf the tax is paid, if he makes a sufficient showing that the tax was erroneously collected by providing an affidavit that (i) the vehicle identification information provided on the Application for Certificate of Title and Registration, the certificate of origin, manufacturer's statement of origin, or title was incorrect, or (ii) the transaction would have been exempt from taxation.


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