Compliance with procedures prerequisite to jurisdiction of courts.
Time for filing claim for recovery.
Collection and payment of tax not to be restrained or delayed--Person to pay taxes
and seek recovery.
Tax recovery claim forms--Required information.
Determination of overpayment by secretary.
Credit of overpaid taxes against future taxes--Eligibility for refund.
Payment of recovery refund.
Interest on recovery credit or refund.
Notice of administrative or court proceeding.