Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 7
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21Filing Claims for Refund of Sales or Use Tax
•
claim for refund with the Department of
Four years from the unextended
Revenue for the $800 of tax, since the
due date of the seller’s income or
overpaid tax was part of the July 15, 1999
franchise tax return or if exempt
office audit determination.
from filing Wisconsin income or
franchise tax returns, within four
3. Claims for Refund — Field Audit Determi-
years of the 15th day of the 4th
nation Was Made for Period of Claim
month of the year following the
close of the calendar or fiscal year
If the transaction occurred during the period
(or date extended by waiver under
or years included in a prior field audit deter-
sec. 77.59(3m), Wis. Stats. (1997-
mination, the time limitations for filing a
98)).
claim for refund for such transaction are as
•
follows:
Date the amount of the notice of
determination is paid (this does
a. Transaction Not Assessed in Field
not include deposits of tax under
Audit Determination
sec. 77.59(6)(c),
Wis.
Stats.
(1997-98), while appeal is pend-
1) Field Audit Not Appealed to Depart-
ing).
ment’s Resolution Unit
•
60 days after the date the seller
Seller has until the earliest of the fol-
received the Resolution Unit’s
lowing to file a claim for refund:
notice of redetermination.
•
Four years from the unextended
3) Seller Appeals Field Audit Determi-
due date of the seller’s income or
nation to Wisconsin Tax Appeals
franchise tax return or if exempt
Commission or Court
from filing Wisconsin income or
franchise tax returns, within four
Seller has until the earliest of the fol-
years of the 15th day of the 4th
lowing to file a claim for refund:
month of the year following the
close of the calendar or fiscal year
•
Four years from the unextended
(or date extended by waiver under
due date of the seller’s income or
sec. 77.59(3m), Wis. Stats. (1997-
franchise tax return or if exempt
98)).
from filing Wisconsin income or
franchise tax returns, within four
•
Date the amount of the notice of
years of the 15th day of the 4th
determination is paid.
month of the year following the
close of the calendar or fiscal year
•
60 days after the date the seller
(or date extended by waiver under
received the notice of determina-
sec. 77.59(3m), Wis. Stats. (1997-
tion.
98)).
2) Field Audit Determination Appealed
•
Date the amount of the notice of
to the Department’s Resolution Unit,
determination is paid (this does
But Not to Wisconsin Tax Appeals
not include deposits of tax under
Commission
sec. 77.59(6)(c),
Wis.
Stats.
(1997-98), while appeal is pend-
Seller has until the earliest of the fol-
ing).
lowing to file a claim for refund:
5
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial