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Adds form BOE-52-L2 Notice of Pending Refund of Excess Sales Tax Reimbursement as an exhibit. Related to AM section 0401. No refund of excess tax reimbursement is allowable without acknowledgement from customers. The BOE-52-L2 Notice of Pending Refund of Excess Sales Tax evidence from customers to establish the excess tax amount reimbursements have been or will be returned. The retailer can simply complete the BOE-52-L2 letter for each customer a.

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