67-8-416 - Refunds authorized. - Tennessee Statutes

67-8-416. Refunds authorized.

The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.

[Acts 1929 (E.S.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.]