§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 or credit is not authorized by this subsection (including without prejudice to the generality of the cases of unconstitutionality hereinafter mentioned in [paragraph] (1)(C)) the remedies provided by appeal or under section 40-35 are exclusive.
(b) This subsection shall apply to the taxes collected under chapter 247.
There may be refunded in the manner provided in subsection (c) such conveyance tax as has been erroneously or unjustly paid.
(c) This subsection shall apply to all taxes.
(d) This subsection shall apply to a refund for an overpayment of a tax: