Texas Eastern Transmission Corp. v. Department of Treasury

LASSER, P.J.T.C.

Taxpayer seeks a refund of $152,473 use tax erroneously paid on charges for installation of property which, after payment of the tax, was determined to be real not personal property. The *563subject use tax was paid for the period January 1,1982 through December 31, 1984 with tax returns filed February 20, 1982 through January 20, 1985.1 At issue is whether taxpayer’s consent to an extension of time for the Director to make an additional assessment enlarged the refund claim period. Resolution of this issue involves the interplay of three sections of the Sales and Use Tax Act,…