Part V
REFUNDS OF OVERPAYMENTS
Sections
- § 47:1621 Refunds of overpayments authorized active
- § 47:1621.1 Satisfaction of rulings or judgments of the Board of Tax Appeals active
- § 47:1622 Crediting or offset of overpayments against other obligations active
- § 47:1623 Prescription of refunds or credits active
- § 47:1624 Interest on refunds active
- § 47:1624.1 repealed
- § 47:1625 Appeals from the collector's disallowance of refund claim active
- § 47:1626 Board's finding of overpayment upon appeal from assessment active
- § 47:1627 Limitation on right of refund when petition is filed with Board of Tax Appeals active