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Question: What is the statute of limitations for a sales tax refund?
A claim for refund of sales tax paid in error must be claimed within the 3-year statute of limitations from the date of purchase. An individual must claim the refund on Form DR 0137 "Claim for Refund" A business may claim the refund on Form DR 0137 or it may be taken on the Colorado state retail sales tax return Form DR 0100 as long as it is within the 3-year statute of limitations from the due date of the original return filed.

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