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of <h1>Refunds Withheld if Dealer Fails to File Returns or Owes Tax; Commissioner Can Withhold During Appeal Under Certain Conditions</h1> Refunds can be withheld by the department under certain conditions: if the registered dealer has not filed required returns, the refund is withheld until submission; if the dealer owes any tax, interest, or penalty that is not stayed by an appellate authority, the refund is withheld until payment; and if the Commissioner or Board believes granting the refund during an appeal may negatively impact revenue, they can withhold it. Additionally, the proper officer may deduct any unpaid taxes from the refundable amount.
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