Sec. 12-514. Excess payments.
Sec. 12-514. Excess payments. If, within three years after the due date of any
return, the commissioner determines that any amount, penalty or interest has been paid
more than once or has been erroneously or illegally collected or computed, the commissioner shall credit the excess amount collected or paid against any amounts then due
and payable from the person under this chapter or any other chapter administered by
the commissioner and the balance shall be refunded, upon order of the Comptroller, to
the person or his successors, administrators or executors or any other person legally
responsible for the conduct of the affairs of the taxpayer.
(June, 1969, P.A. 1, S. 35.)
Cited. 44 CS 90.