(B) The refund claim must specify:

1. (1) the name, address, and telephone number of the taxpayer;
2. (2) the appropriate taxpayer identification number or numbers;
3. (3) the tax period or date for which the tax was paid;
4. (4) the nature and kind of tax paid;
5. (5) the amount which the taxpayer claims was erroneously paid;
6. (6) a statement of facts supporting the taxpayer's position;
7. (7) a statement outlining the reasons for the claim, including law or other authority upon which the taxpayer relies; and

8. (8) other relevant information that the department may reasonably require.

   The department will make forms available which taxpayers may use to file a claim for refund.

(C) Only the taxpayer legally liable for the tax may file a claim for refund or receive a refund, except that after the application of Section 12-60-490 against the person claiming or receiving the refund:

1. (1) a person who acts as a collector and remitter of state taxes may claim a credit or refund of the tax collected, but only if the person establishes that he has paid the tax in question to the State; and

   1. (a) repaid the tax to the person from whom he collected it; or
   2. (b) obtained the written consent of the person from whom he collected the tax to the allowance of the credit or refund;
2. (2) a purchaser who has paid sales tax to a retailer for a specific transaction may claim a refund if the retailer who paid the sales tax to the State has assigned, in writing, the right to a refund of that sales tax to the purchaser;
3. (3) except as allowed in items (1) and (2) above, the taxpayer legally liable for the tax may only assign a refund to another person after the taxpayer's claim is allowed, the amount of the refund is finally decided, and the department has approved the refund.