American Oil Co. v. State Tax Commissioner

CHARLES J. SCHUCK, Judge.

Claimant seeks refund of $322.28 for the year 1943 and $352.55 for the year 1944, making a total of $674.83, representing overpayment of its business and occupation (gross sales) taxes for the two years in question. The state admits the payments and their amounts as correct, but objects to the refund on the ground that the statute of limitations bars recovery, since no action was commenced by claimant within two years of the time the several payments had been made. That the state was not entitled to any of the payments made at the time they were received is admitted…