WAC 314-19-030. How can a licensee claim a credit or refund for tax-paid product?

(1) How to claim a tax credit (2) How to claim a tax refund (a) On the next report filed, show the amount of product for which a tax credit is due in the appropriate section(s) of the form. (b) Deduct the total credit from the total amount due on this report. (a) A licensee may request a refund, rather than claim a credit, if the amount of the credit is too large to be used in a reasonable amount of time or the licensee has discontinued business. (b) On the next report filed, the licensee must show the amount of product for which a tax refund is due in the appropriate section(s) of the form. (c) The board will not issue a refund check until the total amount to be refunded accumulates to at least ten dollars. (1) How to claim a tax credit (2) How to claim a tax refund (a) On the next report filed, show the amount of product for which a tax credit is due in the appropriate section(s) of the form. (b) Deduct the total credit from the total amount due on this report. (a) A licensee may request a refund, rather than claim a credit, if the amount of the credit is too large to be used in a reasonable amount of time or the licensee has discontinued business. (b) On the next report filed, the licensee must show the amount of product for which a tax refund is due in the appropriate section(s) of the form. (c) The board will not issue a refund check until the total amount to be refunded accumulates to at least ten dollars.