Oklahoma – Amended Business Closure Rules

SALT Report 2941 – The Oklahoma Tax Commission made several changes to the rules that govern the procedures that must be followed when closing a business due to repeated sales tax delinquencies. Specifically noted is that a new “closure order” Continue reading Oklahoma – Amended Business Closure Rules

Illinois – Procedures for Filing a Refund Claim

SALT Report 2729 – The Illinois Department of Revenue issued a general information letter regarding sales tax refunds for situations in which a customer provides an exemption certificate after a sale occurs. The Taxpayer states that on occasion a customer Continue reading Illinois – Procedures for Filing a Refund Claim

Colorado – Amended Debt Collection Offset Procedures

SALT Report 2548 – The Colorado General Assembly recently amended the procedural requirements for offsetting debts against state tax refunds. Senate Bill 247 requires that the Department of Personnel and Administration send written notification to a taxpayer regarding their unpaid Continue reading Colorado – Amended Debt Collection Offset Procedures