Refund obligation for collected tax requires assessees to repay the payer promptly after receiving a governmental refund. An assessee who receives a refund under subsection (2) of section 99 must refund the amount to the person from whom it was collected within thirty days of receipt, creating a prompt repayment obligation on the collecting assessee.
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Provisions expressly mentioned in the judgment/order text.
Refund obligation for collected tax requires assessees to repay the payer promptly after receiving a governmental refund.
An assessee who receives a refund under subsection (2) of section 99 must refund the amount to the person from whom it was collected within thirty days of receipt, creating a prompt repayment obligation on the collecting assessee.
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