Refund withholding permitted where returns are unfiled or liabilities remain unpaid, and authority may withhold refunds to protect revenue. Refunds may be withheld where a registered person has not filed returns until filing, where tax, interest or penalty remains unpaid and unstayed until ... Summary
Refund withholding permitted where returns are unfiled or liabilities remain unpaid, and authority may withhold refunds to protect revenue.
Refunds may be withheld where a registered person has not filed returns until filing, where tax, interest or penalty remains unpaid and unstayed until payment, and the proper officer may deduct unpaid taxes from refundable amounts; a Commissioner or Board may withhold an ordered refund under appeal if grant would adversely affect revenue.
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