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SS/HB 1435 - Current law provides that if a party has already received a refund of taxes they were legally obligated to remit, no additional refund shall issue on a claim for the same issue after the date of the original refund check This act would allow a refund where the claim is filed by a purchaser, the claim is for use tax remitted by the purchaser, or an additional refund claim is filed by a person obligated to remit the tax due to an exemption certificate, a court decision, or changes in regulation or policy by the Department of Revenue. This act is similar to HB 759 (2015). DOMENIC SITA
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