Refund or Credit

This topic has no further subtopics. Explore its practice questions below.

1. What administrative step does LGC Section 196 require before maintaining a court proceeding to recover an erroneously o… Multiple Choice Easy
2. What basic judicial prescriptive period does Section 196 provide for a standalone local-tax refund or credit claim? Multiple Choice Easy
3. Is a prior assessment notice invariably required before Section 196 can apply? Multiple Choice Easy
4. A taxpayer pays a local tax without any assessment notice and later discovers that the collection was illegal. It files… Multiple Choice Medium
5. A taxpayer’s only Section 196 administrative refund claim is filed after the applicable two-year period has already exp… Multiple Choice Medium
6. A business pays a validly assessed local tax after timely protest and then timely requests refund on the same grounds. … Multiple Choice Hard
7. A company pays an order of payment that, on the stipulated facts, lacks the factual and legal basis necessary to consti… Multiple Choice Hard
8. Distinguish the basic purpose and administrative prerequisite of Sections 195 and 196. Essay Medium
9. Explain the relationship between the administrative and judicial stages of a standalone Section 196 refund claim. Essay Medium
10. Why do the substance of the notice and the substance of the taxpayer’s claim matter more than their captions? Essay Medium
11. Does Section 196 expressly cover recovery of local fees and charges as well as taxes? Multiple Choice Easy
12. Besides payment, what alternative event can start Section 196’s two-year period when applicable? Multiple Choice Easy