§237D-10  Overpayment; refunds.  Uponapplication by an operator or plan manager, if the director determines that anytax, interest, or penalty has been paid more than once, or has been erroneouslyor illegally collected or computed, the tax, interest, or penalty shall becredited by the director on any taxes then due from the operator or planmanager under this chapter.  The director shall refund the balance to theoperator or plan manager or the operator's or plan manager's successors,administrators, executors, or assigns in accordance with section 231-23.  Nocredit or refund shall be allowed for any tax imposed by this chapter, unless aclaim for such credit or refund is filed as follows:

(1)  If an annual return is timely filed, or is filedwithin  three years after the date prescribed for filing the annual return,then the credit or refund shall be claimed within three years after the datethe annual return was filed or the date prescribed for filing the annualreturn, whichever is later.

(2)  If an annual return is not filed, or is filedmore than  three years after the date prescribed for filing the annual return,a claim for credit or refund shall be filed within:

(A)  Three years after the payment of the tax;or

(B)  Three years after the date prescribed forthe filing of the annual return,

whichever is later.

Paragraphs (1) and (2) are mutually exclusive.  Thepreceding limitation shall not apply to a credit or refund pursuant to anappeal, provided for in section 237D-11.

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 1986, c 340, pt of §1;am L 1988, c 241, §10; am L 1994, c 19, §2; am L 1998, c 156, §25]