Section 21-J:45 - [Effective Until 1/1/2025] Reports on Status of Requested Tax RefundsI. The commissioner of the department of revenue administration shall report to the fiscal committee of the general court within 10 days after the close of each quarter, the status of requested refunds pending from the combined general fund and education trust fund for the following taxes: (a) Business profits tax.(b) Business enterprise tax.(c) Interest and dividends tax.II. This report shall include, but not be limited to, the number and dollar value of requested refunds carried over from the prior quarter, requested refunds initiated during the quarter, requested refunds paid out during the quarter, and requested refunds outstanding at the end of the quarter. This report shall also include a 5-year history of the requested refunds paid for each tax in subparagraphs I(a)-(c).Amended by 2014 , 78: 4, eff. 5/27/2014. 2004, 203:17, eff. June 11, 2004.