If you reimburse any of your clients the total amount that the client paid for a telephone service for a month, you must also reimburse the client the municipal tax for 9-1-1 service that you collected.

You may subtract the tax reimbursed in determining the amount of tax to be remitted for the reporting period during which the tax was reimbursed or within four years after the end of that period.

Refund of an amount of tax collected in excess

If you collect from any of your clients an amount as municipal tax for 9-1-1 service in excess of the tax you were required to collect, you must reimburse your client the excess amount within four years after the day on which the amount was collected.

You may subtract the amount reimbursed in determining the amount of tax to be remitted for the reporting period during which the amount was reimbursed or within four years after the day on which the amount was collected.