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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