36 §2727. Credit; refund

Title 36: TAXATION

Part 4: BUSINESS TAXES

Chapter 367: COMMERCIAL FORESTRY EXCISE TAX

§2727. Credit; refund

The State Tax Assessor shall, to the extent reasonably possible, offset refunds of tax paid under chapter 366 as a credit against the tax due under this chapter. Amounts collected under chapter 366 for which a credit on the tax bills for fiscal year 1985-86 is not provided shall be refunded before May 1, 1986. Interest shall be paid in accordance with section 186. [1985, c. 514, §2 (NEW).]

SECTION HISTORY

1985, c. 514, §2 (NEW).