General

Sections

• 70.501
  § 70.501 Meaning of terms.
• 70.502
  § 70.502 Applicability to certain credits or refunds.
• 70.503
  § 70.503 Ultimate burden.
• 70.504
  § 70.504 Conditions to allowance of credit or refund.
• 70.505
  § 70.505 Requirements on persons intending to file claim.