Refunds - Filing of return as constituting claim

In the event that the completed return of the taxpayer discloses a refund to be due by reason of the credits for withholding and/or estimated taxes previously paid, the filing of such tax return shall constitute a claim for refund of the excess. Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2339 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.