10-55A-6.   Credit of overpaid taxes against future taxes--Eligibility for refund. The secretary shall credit any recovery of overpaid taxes against the future taxes of the taxpayer, except:

             (1)      A taxpayer having no future tax obligations may receive a refund; or

             (2)      A taxpayer whose recovery credit is not used within one year may receive a refund equal to the amount of recovery credit unused at the end of the one year period.

Source: SL 1982, ch 99, § 6.

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