§40-18-77. Refund to employer.

Latest version.

(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.

(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.

(Acts 1955, No. 289, p. 661, §8; Acts 1992, No. 92-186, p. 349, §55.)

                    
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