10-59-24.1. Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
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/sd/title-10/chapter-10-59/10-59-24-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
No purchaser has a cause of action against a seller for over-collected sales or use taxes until the purchaser has provided written notice to a seller requesting a refund of over-collected sales or use taxes and the seller has had sixty days to respond. The notice to the seller shall contain the information necessary to determine the validity of the request.