10-55A-6. Credit of overpaid taxes against future taxes--Eligibility for refund.
The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:
(1)A taxpayer having no future tax obligations may receive a refund; or
(2)A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.
Source: SL 1982, ch 99, §6.