Overpayment, §48-7-112

Pension or annuity fund. Distributions from, §48-7-101. Personal property sales, §48-7-128. Quarterly, monthly and jeopardy returns, §48-7-103. Real property and related tangible personal property. Sale or transfers, §48-7-128. Real property sales, §48-7-128. Receipts. False withholding receipts or failure to furnish, §48-7-127. Records of employers, §48-7-111. Refunds. Overpayments, §48-7-112. INCOME TAXES —Cont’d Current income tax payment —Cont’d Withholding —Cont’d Requirement, §48-7-101. Retirement benefits of federal annuitants, §48-7-100.1. Sale of business. Unpaid withholding taxes from purchase prices, §48-7-106. Sales of real property and related tangible personal property, §48-7-128. Special accounting when employer fails to deduct, withhold, etc., §48-7-109.1. Failure to comply with notice of special accounting, §48-7-127. Statements of wages paid and taxes withheld, §48-7-105. Attachment of copy to return, §48-7-106. Tangible personal property sales, §48-7-128. Unusual cases, §48-7-101.