§ 12.50.200. Tax refunds.

A.

If the department determines after audit that a retailer's tax remittance exceeds the actual amount due, the department shall, upon written request of the retailer, refund the excess to the retailer without interest.

B.

The retailer shall apply for a refund in writing on a form provided by the department no later than two years from the date the excess payment was transmitted to the department. Any claim for a refund filed more than two years after the date of the excess payment is forever barred. For purposes of this section, a "refund" means payment by the municipality to the retailer or book entry by the municipality to offset other current or future amounts due from the retailer.

C.

If a retailer discovers that it has miscalculated the retail marijuana sales tax, and a consumer paid more tax than should have been collected, the excess tax shall be remitted to the municipality pursuant to section 12.50.170.

(AO No. 2016-49(S), § 1, 5-10-16)