§ 8914. Refund
Any overpayment of such tax as determined by the Commissioner shall be refunded. To be eligible to receive a refund, a person shall submit a request for a refund within one year after paying the tax. (Added 1959, No. 327 (Adj. Sess.), § 13, eff. March 1, 1960; amended 2025, No. 66, § 24, eff. July 1, 2025.)