§ 150-754. Action on claim for refund.

Latest version.

If, upon examination of a claim for refund, it shall be determined by the director that there has been an overpayment of tax, the amount of such overpayment shall be credited against any liability of any dealer under this article and if there is no such liability such dealer shall be entitled to a refund of the tax so overpaid. If the director shall reject the claim for refund in whole or in part he shall make an order accordingly and serve notice upon such dealer.

(Code 1956, § 56-94)

State law reference

Similar provisions, R.S. 47:315.

                    
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