10-55A-6 Credit of overpaid taxes against future taxes--Eligibility for refund.
Credit of overpaid taxes against future taxes--Eligibility for refund.
shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:
A taxpayer having no future tax obligations may receive a refund; or
A taxpayer whose recovery credit is not used within one year may receive a refund equal
to the amount of recovery credit unused at the end of the one year period.
SL 1982, ch 99, § 6.