(Tax Refunds & Remedies) : Saint Louis University School of Law
(Tax Refunds & Remedies) : Saint Louis University School of Law
(Tax Refunds & Remedies) : Saint Louis University School of Law
School of Law
Within 2 years
ministrative claim with the CIR and submission of complete documents
Within 90 days, if decision not rendered within 90 days, officer will be administratively liable
CIR denies claim
on for Reconsideration or Motion for New Trial with the CTA Division
Within 15 days from the adverse resolution of the CTA Division (extendible)
Optional: Within 15 days from the adverse resolution of the CTA En Banc
Within 15 days from the adverse decision of the CTA En Banc (extendible)
Within 15 days from the adverse resolution of the CTA En Banc (extendible)
Within 2 years
n for Reconsideration or Motion for New Trial with the CTA Division
Within 15 days from the adverse resolution of the CTA Division (extendible)
Optional: Within 15 days from the adverse resolution of the CTA En Banc
Within 15 days from the adverse decision of the CTA En Banc (extendible)
Within 15 days from the adverse resolution of the CTA En Banc (extendible)
Date of Payment
Within 2 years
Within 60 days
Decision of Local
Treasurer
Denial by Local
Treasurer or Lapse of
60 Days
Within 60 days
Denial by LBAA or
Lapse of 120 Days
Within 30 days
Adverse decision of
the CBAA
Within 30 days
Date of Payment
Appeal to Commissioner
of Customs
Motion for Reconsideration or Motion for New Trial with the CTA Division
Within 15 days from the adverse resolution of the CTA Division (extendible)
Optional: Within 15 days from the adverse resolution of the CTA En Banc
Within 15 days from the adverse decision of the CTA En Banc (extendible)
Within 15 days from the adverse resolution of the CTA En Banc (extendible)