A person from whom the excise tax is collected may, by written application filed with the executive committee within sixty days after its collection, have the amount remitted to the person by the executive committee. The information that the excise tax is refundable and the address of the executive committee to which application for a refund may be made shall appear on the invoice of sale form supplied by the purchaser to the producer near the area on the form which shows the amount of the excise tax paid. The executive committee shall furnish uniform application for refund forms and envelopes properly addressed to the executive committee to each purchaser charged by this chapter with remitting the excise tax in sufficient number to make the refund forms and envelopes readily available to all producers. A purchaser charged by this chapter with remitting the excise tax shall display the application for refund forms and envelopes in a prominent position in its place of business and make them readily available to all producers.
[C71, 73, 75, 77, 79, 81, § 181.12; 81 Acts, ch 71, § 1]
Right to refund not subject to execution or transfer; § 179.5A
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