3004-A – Disclosure of Overpayment to Taxpayer.

§ 3004-a. Disclosure of overpayment to taxpayer. (a) The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of an audit, assessment, collection or enforcement proceeding. (b) The time within which a taxpayer may apply for a refund or claim a credit […]