§236D-13  Refund for overpayment. Whenever the tax due under this chapter is proved to have been overpaid, thedepartment shall refund the amount of the overpayment, together with interestat the then existing statutory rate of interest in the manner provided insection 231-23(c).  No claim for refund may be initiated more than two yearsafter the date the federal tax has been finally determined.

As to all tax payments for which a refund orcredit is not authorized by this section (including, without prejudice to thegenerality of the foregoing, cases of unconstitutionality), the remediesprovided by appeal or by section 40-35 are exclusive. [L 1983, c 217, pt of §1;am L 1994, c 19, §1]