1. (a) Credits shall be issued by the department to retailers or to taxpayers in cases where:

   1. (1) A tax was improperly charged and remitted to the department; or
   2. (2) A taxpayer was assessed and paid a tax on the identical communications services to another state.
2. (b) Taxpayers who pay taxes to a retailer for an improper charge shall request a refund from the retailer.
3. (c) Retailers shall request a credit from the department for amounts which have been requested by the taxpayer under the provisions of (b), only after such amounts have been properly returned to the taxpayer.

4. (d) Taxpayers or retailers, upon audit, shall present the department with:

   1. (1) Information sufficient to calculate the amount of any credit; and
   2. (2) Documentation for the credit request.

5. (e) Documentation sufficient to support the request of a credit shall include:

   1. (1) The name and address of the taxpayer;
   2. (2) Amount of the individual credit;
   3. (3) Reason for the credit request citing the specific cause of the billing error; and
   4. (4) In the instance of a retailer, proof that the amounts requested have been repaid or credited to the taxpayer.

Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1606.01); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)