<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-902" title_number="13" title_name="Procedure" subtitle_number="9" subtitle_name="Refunds and Offsets">
  <text>A claim for refund shall be:</text>
  <level label="1">
    <text>made, under oath, in the form that the tax collector requires; and</text>
  </level>
  <level label="2">
    <text>supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.</text>
  </level>
</section>
