Where a state lets a purchaser seek over-collected sales or use tax back from the seller, these procedures are the purchaser's first remedy: no cause of action against the seller accrues until the purchaser has given written notice with the information needed to judge the request and the seller has had sixty days to respond. A seller is presumed to have a reasonable business practice in collecting the tax if it uses a provider or system, including a proprietary one, certified by the state and has remitted all tax collected less deductions, credits or allowances. The section neither requires nor bars a direct refund procedure with the state and extends no limitation period. It continues to apply to emergency measures under Section 107.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.