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HB 1435 - Under current law, a purchaser that has paid sales or use tax to a vendor or seller may submit a refund claim directly to the Department of Revenue for taxes paid to a vendor or seller that was remitted to the Department subject to any offset or claim assessed by the director, subject to certain exceptions. This act provides that the offset or claim must be an additional assessment as provided by law or finalized and no longer subject to appeal. A claim must be accompanied by an assignment of rights by the vendor or seller to the purchaser or if the vendor or seller fails or refuses within 60 days of the written request, a notarized statement confirming the efforts that were made. This act would change that time period to 30 days. This act is similar to HB 759 (2015). DOMENIC SITA
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