Effective - 28 Aug 1959
144.695. Excess payments to be adjusted or refunded. — If, upon examination of any return, it appears that the taxpayer has paid an amount in excess of that properly due, the amount of the excess shall be credited by the director of revenue against any tax installment thereafter due from the taxpayer under the provisions of this law or refunded. The general assembly shall appropriate and set aside funds sufficient for the use of the director of revenue to make any refund of taxes required by this section.
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(L. 1959 H.B. 35 § 14)