Refunds and Other Administrative Provisions of Special Application to Manufacturers Taxes | MidpageRefunds and Other Administrative Provisions of Special Application to Manufacturers Taxes
53.151Returns.53.152Final returns.53.153Time for filing returns.53.154Manner of filing returns.53.155Extension of time for filing returns.53.156Extension of time for paying tax shown on return.53.157Deposit requirement for deposits made for calendar quarters prior to July 1, 1995.53.158Payment of tax by electronic fund transfer.53.159Deposit requirement for deposits made for calendar quarters beginning on or after July 1, 1995.53.161Authority to make credits or refunds.53.162Abatements.53.163-53.170[Reserved]53.171Claims for credit or refund of overpayments of manufacturers taxes.53.172Credit or refund of manufacturers tax under chapter 32.53.173Price readjustments causing overpayments of manufacturers tax.53.174Determination of price readjustments.53.175Readjustment for local advertising charges.53.176Supporting evidence required in case of price readjustments.53.177Certain exportations, uses, sales, or resales causing overpayments of tax.53.178Exportations, uses, sales, and resales included.53.179Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales.53.180Tax-paid articles used for further manufacture and causing overpayments of tax.53.181Further manufacture included.53.182Supporting evidence required in case of tax-paid articles used for further manufacture.53.183Return of installment accounts causing overpayments of tax.53.184Refund to exporter or shipper.53.185Credit on returns.53.186Accounting procedures for like articles.53.187OMB control numbers.