Subchapter 5 - REFUNDS
- Section 18:2-5.1 - Purpose
- Section 18:2-5.2 - Claims for refund; when allowed
- Section 18:2-5.3 - Claim not required or permitted until final determination
- Section 18:2-5.4 - Credit against outstanding tax liabilities
- Section 18:2-5.5 - Items previously assessed
- Section 18:2-5.6 - Appeal
- Section 18:2-5.7 - Extension of time; sales and use tax exception
- Section 18:2-5.8 - Refund claim procedures
- Section 18:2-5.9 - Interest on overpayments
- Section 18:2-5.10 - Separate claims required