Part V - REFUNDS OF OVERPAYMENTS
- Section 47:1621 - Refunds of overpayments authorized
- Section 47:1621.1 - Satisfaction of rulings or judgments of the Board of Tax Appeals
- Section 47:1622 - Crediting or offset of overpayments against other obligations
- Section 47:1623 - Prescription of refunds or credits
- Section 47:1624 - Interest on refunds
- Section 47:1624.1 - [Repealed]
- Section 47:1625 - Appeals from the collector's disallowance of refund claim
- Section 47:1626 - Board's finding of overpayment upon appeal from assessment
- Section 47:1627 - Limitation on right of refund when petition is filed with Board of Tax Appeals