710:50-9-6 Refunds less than $1.00
The Commission will not issue refund vouchers for income tax overpayments of less than $1.00. The Commission likewise will not enforce the collection of a tax due of less than $1.00.
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The Commission will not issue refund vouchers for income tax overpayments of less than $1.00. The Commission likewise will not enforce the collection of a tax due of less than $1.00.