10-45A-2. Refund of sales and service tax to elderly and disabled persons.
94 words·~1 min read·
/sd/title-10/chapter-10-45/10-45a-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person sixty-five years of age or older prior to January first in the year for which a claim for refund is made, and any disabled person as defined in subdivision 10-45A-1(2), and resident of this state for that entire calendar year, shall be reimbursed and repaid as a refund for retail sales and service taxes paid, within sixty days after the deadline, as prescribed in § 10-45A-8 , for the filing of a claim with the secretary of the Department of Revenue, according to the schedule in §§ 10-45A-5 to 10-45A-7 , inclusive.