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.
Appears in 7 contracts
Samples: Intergovernmental Agreement, Intergovernmental Agreement, Intergovernmental Agreement