§ 105-164.41. Excess payments; refunds.
§105‑164.41. Excess payments; refunds.
If upon examination of anyreturn made under this Article, it appears that an amount of tax has been paidin excess of that properly due, then the amount in excess shall be creditedagainst any tax or installment thereof then due from the taxpayer, under anyother subsequent return, or shall be refunded to the taxpayer by the Secretaryout of any funds appropriated for that purpose. (1957, c. 1340, s. 5; 1963,c. 1169, s. 3; 1967, c. 1110, s. 6; 1973, c. 476, s. 193; 1985, c. 656, s. 29;1993, c. 257, s. 7.)