Refund claim processing: system reconciliation required; mismatches removed from auto processing and refunds adjusted against demands. Dealers must submit sales against specified forms electronically (C/H/I/E1/E2/J quarterly; F monthly). Mismatches between dealer data and department records eliminate cases from auto processing and prompt referral for reconciliation. The system computes tax liability for missing forms, allows reconciliation only with eligible CST payments, and prevents reuse of payments already applied to demands. Default assessment applies for pending forms up to 2011-12; dealers may opt to exclude 2012-13 pending forms cases from auto processing. Assessment, adjustment and refund orders will be generated and refunds adjusted against demands; remaining balances will be disbursed via ECS.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund claim processing: system reconciliation required; mismatches removed from auto processing and refunds adjusted against demands.
Dealers must submit sales against specified forms electronically (C/H/I/E1/E2/J quarterly; F monthly). Mismatches between dealer data and department records eliminate cases from auto processing and prompt referral for reconciliation. The system computes tax liability for missing forms, allows reconciliation only with eligible CST payments, and prevents reuse of payments already applied to demands. Default assessment applies for pending forms up to 2011-12; dealers may opt to exclude 2012-13 pending forms cases from auto processing. Assessment, adjustment and refund orders will be generated and refunds adjusted against demands; remaining balances will be disbursed via ECS.
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