§ 105-163.43. Overpayment refunded.
§ 105‑163.43. Overpayment refunded.
If the amount of estimated taxpaid under this Article exceeds the taxes against which the estimated tax iscredited pursuant to this Article, the excess is considered an overpayment bythe taxpayer and shall be refunded as provided in Article 9 of this Chapter. (1959,c. 1259, s. 1A; 1967, c. 1110, s. 5; 1973, c. 476, s. 193; 1983, c. 713, s. 86;1993, c. 315, s. 1.)