There Is a Newer Version
of
the North Carolina General Statutes
2009 North Carolina Code
Chapter 147 - State Officers.
§ 147-84. Refund of excess payments.
§ 147‑84. Refund of excess payments.
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. (1925, c. 128, s. 7; 1983, c. 913, s. 54.)
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