The tariffs are very well documented, and we can assume most companies
and people who paid them are required to keep the receipts, since these
Payments have effects on the taxes that they pay. My guess is that the
government will have little trouble refunding the relatively small amount
of money collected as a result of these whipsawing tariffs.
Oh, and lets not forget that Trump's own family members are buying
tariff receipts, for pennies on the dollar, in hopes of profiting by
capturing the refunds when and if the tariffs are ruled illegal.
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