- Alabama Act 2018-180 allows consumers to independently petition for tax refunds without the seller.
- The Alabama Tax Tribunal confirmed a three-year statute of limitations for refund requests, based on the seller’s filed return.
- If no return is filed, a two-year limitations period applies from the date of tax payment.
- The Tribunal found the statute ambiguous but ruled that the three-year period applies to consumers, referencing the seller’s return.
- This decision was reaffirmed for sales and use taxes in a subsequent case, with the burden of proof on the taxpayer.
Source: jdsupra.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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