20-224.02
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20-224.02. Credit for overpayment of tax If an overpayment of the taxes imposed by sections 20-224, 20-224.01, 20-837, 20-1010, 20-1060 and 20-1097.07 results from payments made pursuant to the method prescribed in section 20-224, subsection E, the director shall within three months after the due date refund the overpayment without interest. |