Section 7347 - Restrictions on refunds A credit or refund may be made under section 346 :
(1) By reason of the overpayment of an installment of estimated tax;(3) Upon the filing of a final return or amended final return showing any overpayment of tax.1971, March 4, P.L. 6, No. 2, art. III, § 347, added 1971, Aug. 31, P.L. 362, No. 93, § 4. Amended 1985, July 1, P.L. 78, No. 29, § 5, imd. effective; 2006, Oct. 18, P.L. 1149, No. 119, § 12, imd. effective.