28-6005. Refund; credit

If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.

28-6005. Refund; credit

If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.