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 F, the director shall within three months after the due date refund the overpayment without interest.
A.R.S. § 20-224.02