CHAPTER 10-55A

RECOVERY OF CERTAIN TAXES

10-55A-1      Compliance with procedures prerequisite to jurisdiction of courts.
10-55A-2      Time for filing claim for recovery.
10-55A-3      Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
10-55A-4      Tax recovery claim forms--Required information.
10-55A-5      Determination of overpayment by secretary.
10-55A-6      Credit of overpaid taxes against future taxes--Eligibility for refund.
10-55A-7      Payment of recovery refund.
10-55A-8      Interest on recovery credit or refund.
10-55A-9      Secretary defined.
10-55A-10      Notice of administrative or court proceeding.
10-55A-11      Repealed.