SB 773 - This act requires the Director of Revenue to refund sales and use tax assessments paid by a taxpayer when it is determined by the Administrative Hearing Commission or a court of law that the negligence of or incorrect information provided by an employee of the Department of Revenue resulted in the taxpayer failing to collect and remit sales and use tax assessments that were required to be collected for which the Department of Revenue subsequently audited the taxpayer. A taxpayer shall file a claim for refund not later than April 15, 2026. This act is identical to SB 1233 (2024) and SB 203 (2023), and to a provision in SCS/HCS#2/HB 713 (2023) and SCS/HB 2090 (2022), and is similar to SB 700 (2022), SB 353 (2021), HB 1806 (2020), HCS/HB 422 (2019), HCS/HB 1722 (2018), and HB 223 (2017), and to a provision in SS#2/SCS/SB 649 (2022). JOSH NORBERG