§ 106-9.5. Refund of overpayment.
§ 106‑9.5. Refundof overpayment.
If the Commissioner of Agriculture discovers from the examination ofany report, or otherwise, that any taxpayer has overpaid the correct amount ofany fee or tax (including penalties, interest and costs, if any), such overpaymentshall be refunded to the taxpayer within 60 days after it is ascertainedtogether with interest thereon at the rate of six percent (6%) per annum:Provided, that interest on any such refund shall be computed from a date 90days after date tax was originally paid by the taxpayer. Provided, further,that demand for such refund is made by the taxpayer within three years from thedate of such overpayment or the due date of the report, whichever is later. (1963, c. 458.)