§ 5.18.150. General—Refunds.

A.

No sales tax refund shall be made unless the claimant complies with the requirements to obtain a sales tax refund set out in this section.

B.

A claim for refund of sales taxes paid for exempt sales shall be denied unless the claimant complies with 5.18.250.

C.

A claim for refund of sales taxes overcollected in error is barred unless

1.

The claimant files a claim for refund with the borough within one year of the date of sale, on the form prescribed by the borough; and

2.

If the claimant is a seller, and the tax refund is owed to any buyer, the seller submits, and the borough approves, a refund plan to all affected buyers.

D.

A claim for refund overpaid in error because of a mistake on the face of a sales tax return is barred unless:

1.

The claimant files a claim for refund within one year of the due date of the return, on the form prescribed by the borough; and

2.

The claimant files an amended return pursuant to the requirements of this chapter.

E.

When the borough initiates an audit or estimate pursuant to KPB 5.18.570-580, the period for claiming a refund under subsections C. and D., above, is the same as the period under audit, but in no case more than three years from the date of sale.

F.

The borough shall not be liable for interest on any refund claimed or paid, or for any costs incurred by a buyer or seller in claiming or obtaining a refund.

(Ord. No. 94-27, § 3, 1994)