Certain Machinery and Equipment Tax - Amended Returns and Refund Claims (Repealed effective July 1, 2018) For additional information, refer to the following Important Notice published on 4/9/2018. How to Amend Your Return Protective Refund Claims (Repealed effective January 1, 2014) Exception to the General Statute of Limitations for Certain Events Claim for Refund Certain Machinery and Equipment Tax