The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.
Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2.
{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}