§ 4.04.340. Disputed taxes to be paid and reported—Request for refund.

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Should a dispute arise between the purchaser and seller as to whether or not any sale or commodity or service is exempt from taxation under this chapter, the seller shall nevertheless collect and the purchaser shall pay such tax, and the seller shall thereupon issue to the purchaser a receipt or certificate, on forms prescribed by the director of finance, showing the names of the seller and purchaser, the items purchased, the date, price, amount of tax paid and a brief statement of the claim of exemption. The purchaser thereafter may apply to the director of finance for a refund of such taxes, and it shall be the duty of the director of finance to determine the question of exemption, subject to review by the courts, as provided in this chapter.

(Code 1981, § 2-4-22; Code 1993, § 4.04.340)

                    
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