Claims for Refund. The Buyer shall not, and, to the extent the Buyer has the Legal Right, shall cause the Acquired Companies and any of their Affiliates not to, file any claim for refund of Taxes with respect to the Acquired Company Assets and the Acquired Companies for whole or partial taxable periods on or before the Effective Time.
Claims for Refund. Buyer shall not file any claim for refund of taxes with respect to the Assets for whole or partial taxable periods on or before the Closing Date.
Claims for Refund. (a) When a taxpayer files a request for refund, including refunds requested by filing amended returns, the Department shall process the request and review it for mathematical errors or for the failure of the taxpayer to properly compute the tax based on the taxable income reported on the return or refund request.
(b) The Department shall notify City/Town of all refund requests that are reviewed and approved involving City/Town’s Municipal Taxes within thirty (30) calendar days of processing the refund. City/Town may request an audit of the taxpayer as set forth in Section 5.3 of this Agreement.
(c) The Department may assign a Department auditor to review requests for refunds. The Department shall notify City/Town of all refunds under review by an auditor pertaining to a taxpayer who engages in business within City/Town within thirty (30) calendar days of initiating the review and may request that City/Town assist with such reviews, with acceptance of such request at the discretion of City/Town. The Department may assign a refund request to a City/Town for review, with acceptance of such assignment at the discretion of City/Town. The Department may only assign refund requests to City/Town if taxes paid to City/Town are included in the refund request.
(d) City/Town is responsible for payment of all amounts to be refunded to taxpayers for Municipal Tax incorrectly paid to City/Town. The Department may offset a remittance to City/Town under this Agreement to cover the amounts of allowed Municipal Tax refunds paid by the Department.
(e) The Department shall issue refund approvals/denials on behalf of all taxing jurisdictions in a single notice to the taxpayer. City/Town may request copies of such determinations.
Claims for Refund. Except as otherwise provided herein, SpinCo and Linn shall each have the exclusive right to file, prosecute, compromise or settle any claim for refund for Taxes in respect of a Tax Return for which it bears responsibility under this Section 2.1(b) and to determine whether any refunds of such Taxes shall be received by way of refund or credit against such Tax liability.
Claims for Refund. Each party hereto agrees to file a properly completed claim with the appropriate Taxing Authority for a refund or an abatement of taxes paid with respect to any matter which may give rise to a liability under Section 3.4 of this Agreement.
Claims for Refund. Carrybacks, and Self-Audit Adjustments. ---------------------------------------------------------
Claims for Refund. Except for black lung excise tax, the Company shall not, and shall cause the Contributed Companies and any of their Affiliates not, to file any claim for refund of Taxes with respect to the Contributed Interests for whole or partial taxable periods on or before the Closing Date.
Claims for Refund. (a) When a taxpayer files a request for refund, including refunds requested by filing amended returns, the Department shall process the request and review it for mathematical errors or for the failure of the taxpayer to properly compute the tax based on the taxable income reported on the return or refund request.
(b) The Department will notify City of all refund requests that are processed involving City’s Municipal Taxes within thirty calendar days of processing the refund. City may request an audit of the taxpayer as set forth in Section 4.3 above. .
(c) The Department may assign an auditor to review requests for refunds. The Department will notify City, within thirty calendar days of initiating a review, of all refunds under review by an auditor pertaining to a taxpayer who engages in business within City’s taxing jurisdiction and may request that City assign an auditor to assist with such reviews.
(d) City is responsible for payment of all amounts to be refunded to taxpayers for Municipal Tax incorrectly paid to City. The Department may offset a remittance to City under this Agreement to cover the amounts of allowed refunds. If there are insufficient funds available to pay the refund, City must pay the Department within sixty days of written demand from the Department.
(e) The Department shall issue refund approvals/denials on behalf of all taxing jurisdictions in a single notice to the taxpayer. City may request copies of such determinations.
Claims for Refund. (a) When a taxpayer files a request for refund, including refunds requested by filing amended returns, the Department shall process the request and review it for mathematical errors or for the failure of the taxpayer to properly compute the tax based on the taxable income reported on the return or refund request.
(b) The Department will notify Town of all refund requests that are processed involving Town’s Municipal Taxes within thirty calendar days of processing the refund. Town may request an audit of the taxpayer as set forth in Section 4.3 above.
(c) The Department may assign an auditor to review requests for refunds. The Department will notify Town, within thirty calendar days of initiating a review, of all refunds under review by an auditor pertaining to a taxpayer who engages in business within Town’s taxing jurisdiction and may request that Town assist with such reviews. The Department may assign a refund request to a Town auditor for review. The Department may only assign refund requests to a Town auditor if the Town is involved in the refund request.
(d) Town is responsible for payment of all amounts to be refunded to taxpayers for Municipal Tax incorrectly paid to Town. The Department may offset a remittance to Town under this Agreement to cover the amounts of allowed refunds paid to the Department. If there are insufficient funds available to pay the refund, Town must pay the Department within sixty days of written demand from the Department.
(e) The Department shall issue refund approvals/denials on behalf of all taxing jurisdictions in a single notice to the taxpayer. Town may request copies of such determinations.
Claims for Refund. After the Closing, except as required by Law, none of the Company or Buyer shall, without the prior written consent of Seller, (i) file or permit to be filed any amended Tax Return by or on behalf of the Company or any Subsidiary or (ii) take any other action affecting the Company’s or any Subsidiary’s taxable income or other tax items, or Taxes for any Pre-Closing Tax Period.
