Tax Type
Retail Sales and Use Tax
Description
Refund of erroneously paid tax
Topic
Payment and Refund
Returns/Payments/Records
Date Issued
06-27-1989
June 27, 1989
Re: Protective Claim for Refund/ Sales and Use Tax
Dear******************
This responds to your letters of September 2, 1988 claiming refunds for sales tax alleged to have been erroneously paid by*********and *********(collectively, taxpayer). This also has reference to additional information submitted with your April 14, 1989 letter in this matter.
Please be advised that the audit in these cases will be adjusted, or if necessary a refund issued for items first used in Maryland, provided that tax has been either paid to or assessed by Maryland. We have referred the information which you have submitted to the auditor for the necessary calculations, and the auditor will contact the taxpayer to arrange a meeting within thirty days.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner