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a. Except as provided in Section 8A-565, the period within which a claim, meeting the requirements of subsection (c) of this section, for credit may be filed, or refund allowed or made if no claim is filed, shall be as provided in A.R.S. Sections 42-1106 and 42-1118. For purposes of this section, “claimant” means a taxpayer that has paid a tax imposed under this article and has submitted a credit or refund claim under this section. Except where the taxpayer has granted a customer a power of attorney to pursue a credit or refund claim on the taxpayer’s behalf, “claimant” does not include any customer of such taxpayer, whether or not the claimant collected the tax from customers by separately stated itemization.

b. (Reserved)

c. A credit or refund claim submitted by a claimant for credit or refund of any taxes, penalties, or interest paid must be in writing and:

1. Identify the name, address and city tax identification number of the taxpayer; and

2. Identify the dollar amount of the credit or refund requested; and

3. Identify the specific tax period involved; and

4. Identify the specific grounds upon which the claim is based.

d. (Reserved)

e. (Reserved)

f. Interest shall be allowed on the overpayment of tax for any credit or refund authorized pursuant to this section at the rate and in the manner set forth in Section 8A-540. Interest shall be calculated from the date the Tax Collector receives the claimant’s written claim meeting the requirements of subsection (c) of this section.

g. The denial of a refund by the Tax Collector is subject to the provisions of A.R.S. Section 42-1119.

h. Claimants shall be subject to the State Taxpayer Bill of Rights (A.R.S. Section 42-2051 et. seq.), except that reasonable fees and other costs may be awarded and are not subject to the monetary limitations of A.R.S. Section 42-2064 if the Tax Collector’s position was not substantially justified or was brought for the purpose of harassing the claimant, frustrating the credit or refund process or delaying the credit or refund. For the purposes of this section, “reasonable fees and other costs” means fees and other costs that are based on prevailing market rates for the kind and quality of the furnished services, not to exceed the amounts actually paid for expert witnesses, the cost of any study, analysis, report, test, project or computer program that is found to be necessary to prepare the claimant’s case and necessary fees for attorneys or other representatives.

i. (Reserved)

j. Any refund paid under the provisions of this section shall be paid from the privilege tax revenue accounts. ((O)08-08, 04/16/2008)