26-18-507 - 1(i)(1) - Form and Procedure for Refund Claims

A "verified claim" for credit or a refund may be the signed copy of a previously filed return accompanied by a letter of explanation as to the reason the refund or credit request is being made. Upon request by the Department, it shall be the burden of the taxpayer to prove that all claimed prior income tax or estimated tax payments that are reflected on an amended return or verified claim for credit or refund were made. The Department will accept legible copies of the front and back of canceled checks as proof of prior payments.