Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law, he shall give written notice of that determination to the taxpayer. The notice must:
1. Be given within 30 days after the officer, employee or agent makes his determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and
2. If appropriate, include:
(a) An explanation that an overpayment may be credited against any amount due from the taxpayer; or
(b) Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.
Last modified: February 27, 2006