231-22 REPEALED.

§231-22 REPEALED. L 1989, c 14, §21.

231-23 Adjustments and refunds.

§231-23 Adjustments and refunds. (a) This subsection shall apply to all taxes except those collected under chapter 247 and those collected under a chapter containing a provision for credit and refund of the amount of tax paid in excess of the tax imposed by such chapter. As to all tax payments for which a refund […]