Sales and Use Tax Refund and Verification Procedures in California, Idaho, and Washington

Colson, Andrew
April 2001
Journal of State Taxation;Spring2001, Vol. 19 Issue 4, p28
Academic Journal
Compares the process for refunding and verifying sales and use taxes in California, Idaho and Washington. Statute of limitations for California's State Board of Equalization; Payment of interest on overpayments of taxes.


Related Articles

  • Multistate Taxation. Holloway, Randy; Hightower, Charlotte // Corporate Business Taxation Monthly;Jun2003, Vol. 4 Issue 9, p24 

    Focuses on developments in state sales and use taxation, as of June 2003. Background on the tax policy issued by the Missouri Department of Revenue that is consistent with a Missouri Supreme Court ruling on the imposition of use tax on raw materials brought into the state; Description of an...

  • Frequently Asked Multistate Tax Questions.  // Journal of State Taxation;Winter2002, Vol. 20 Issue 3, p104 

    Presents answers to queries related to multistate taxation. Effect of administrative and reporting practices on multistate contractors; Distribution of promotional and point-of-sales advertising items to sales and use tax; Way to determine that state that can impose a sales and use tax on...

  • Practical Insights for Resolving Virginia Tax Controversies. Moore, Stephen // Journal of State Taxation;Spring2003, Vol. 21 Issue 4, p58 

    Examines key issues concerning taxation controversies in Virginia. Assessment of penalties related to sales and use tax compliance; Provisions for resolving disputes over business taxes; Implications for taxation policies.

  • Internet Taxation: The Battle Begins! Haas, Amy F. // Journal of State Taxation;Summer2004, Vol. 23 Issue 1, p43 

    Summarizes the main features of the Streamlined Sales and Use Tax Agreement (SSUTA), provides and overview of the legal issued, the International front, the current political situation, and the arguments for and against Internet taxation in the U.S. Terms under the SSUTA; History of Internet tax...

  • Sales Tax Project Receives Boost From Tax Group. Vadum, Matthew // Bond Buyer;02/02/2001, Vol. 335 Issue 31069, p4 

    No abstract available.

  • General Fund Surprises. Saskal, Rich // Bond Buyer;8/18/2006, Vol. 357 Issue 32448, p31 

    The article reports that California's general fund revenues in July 2006 were $424 million ahead of budget projections. The figures for sales and use tax receipts came in $430 million ahead of the $1.5 billion forecast. The data were based on the monthly bulletin issued by the state's Finance...

  • Understanding the Streamlined Sales and Use Tax Agreement. Feinschreiber, Robert; Kent, Margaret // Corporate Business Taxation Monthly;Jan2003, Vol. 4 Issue 4, p21 

    Focuses on the approval of final sales tax and use tax uniformity package called streamlined sales and use tax agreement, in the U.S. Prerequisites for implementation of the package; Provisions of the agreement; Ramifications of the agreement; Process adopted for structuring the agreement.

  • N.C. Interstate Passenger Air Carrier Refund Clarified.  // Sales & Use Tax Alert;8/1/2012, Vol. 22 Issue 13, p2 

    The article offers information on the refund of sales and use tax for interstate passenger air carriers in North Carolina in accordance with the U.S. House Bill 1015, and the enactment of a new refund for specialized equipment utilized at state ports in 2012. Air carriers are said to be eligible...

  • OHIO.  // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p6 

    The article reports on developments at the Ohio Department of Taxation which launched a use tax education program (UTEP) providing businesses two opportunities to minimize their use tax liability and which updated an information release on sales and use taxes applicable to landscaping, lawn care...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics