Persons who have overpaid Sales or Use Tax to the State may file a Claim for Refund for any taxes paid within the time period provided at T.C.A. § 67-1-707. Such person's records must show that customers have been refunded the Sales or Use Tax, or that they have been given credit for such tax, where this is the basis for the refund. No credit for overpayment of taxes may be given unless a person claiming credit would have a right to receive the credit by means of a Claim for Refund.
Tenn. Comp. R. & Regs. 1320-05-01-.79
Authority: T.C.A. § 67-1-102 and 67-6-402.