§ 8914. RefundAny overpayment of such tax as determined by the commissioner shall be refunded. (Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960.)
§ 8914. Refund
Any overpayment of such tax as determined by the commissioner shall be refunded. (Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960.)