§ 147-84. Refund of excess payments.
§147‑84. Refund of excess payments.
Whenever taxes or otherreceipts of any kind are or have been by clerical error, misinterpretation ofthe law, or otherwise, collected and paid into the State treasury in excess ofthe amount found legally due the State, said excess amount shall be refunded tothe person entitled thereto. (1925, c. 128, s. 7; 1983, c.913, s. 54.)