Refunds of License Fees or Taxes

Refunds of License Fees or Taxes. Upon receipt of an application for refund within 30 days from August 29, 1983, and upon the certification by the Department of Commerce and Labor and the Division of Revenue and Taxation that full payment has been received for any license fees or taxes due because of past operations of the gambling device, the Director of Finance shall refund to the licensee applicant the remaining pro rata share of the current license fees of any gambling device whose business operation is made illegal by this article and which gambling device was licensed prior to August 29, 1983. Source: PL 3-70, § 6. Commission Comment: With respect to the reference to the “Department of Commerce and Labor” and the “Director of Finance,” see Executive Order 94-3 (effective August 23, 1994), reorganizing the executive branch, changing agency names and official titles, and effecting other changes, set forth in the Commission comment to 1 CMC § 2001.