Whenever taxes or other receipts of any kind are or have been by clerical error, misinterpretation of the law, or otherwise, collected and paid into the State treasury in excess of the amount found legally due the State, said excess amount shall be refunded to the person entitled thereto.
N.C. Gen. Stat. § 147-84
Refund of excess payments
1925, c. 128, s. 7; 1983, c. 913, s. 54; 2025-6, s. 1.1(5).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.