If more than the correct amount of tax, penalty, or interest is paid to the commissioner by an employer, the employer may file a claim for refund of the overpayment or may take credit for the overpayment against the tax reported on any quarterly return which the employer subsequently files. A refund or credit of the overpayment, however, shall be made only to the extent that the amount of overpayment exceeds the tax actually withheld and the penalty and interest on the tax. If more than the correct amount of tax, penalty, or interest is assessed and is not paid to the commissioner, the employer against whom the assessment is made may file a claim for abatement of the overassessment.
Section: Previous 48-7-107 48-7-108 48-7-109 48-7-109.1 48-7-110 48-7-111 48-7-112 48-7-113 48-7-114 48-7-115 48-7-116 48-7-117 48-7-118 48-7-119 48-7-120 NextLast modified: October 14, 2016