Overpayment of installments

In the case of tax payable in installments, if the taxpayer has paid, as an installment of the tax, more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any for the taxable year. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax due for the taxable year, the overpayment shall be credited or refunded as provided in section fourteen of this chapter.

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In this chapter (40 sections)

11-10-3 · Application of this article
11-10-4 · Definitions
11-10-5 · General power; regulations and forms
11-10-5A · Investigations
11-10-5AA · Confidentiality of information obtained during…
11-10-5B · Subpoena and subpoena duces tecum
11-10-5BB · Applying lottery prizes to tax liabilities
11-10-5C · Returns by Tax Commissioner
11-10-5CC · Disclosure of certain tax information to Commissioner of…
11-10-5D · Confidentiality and disclosure of returns and return…
11-10-5DD · Disclosure of certain tax information pursuant to written…
11-10-5E · Service of notice
11-10-5EE · Limitations on claiming credits and rebates; rulemaking
11-10-5F · Timely filing and paying
11-10-5G · Time for performance of acts where last day falls on…
11-10-5H · Enforcement proceedings
11-10-5I · Enforcement powers
11-10-5J · Liability for taxes withheld or collected
11-10-5K · Fractional parts of a cent
11-10-5L · Payment of estimated tax
11-10-5M · Overpayment of installments
11-10-5N · Payment by commercially acceptable means
11-10-5O · Notice of fiduciary relationship
11-10-5P · Effective date of amendments
11-10-5Q · Settlement agreements and compromises
11-10-5R · Technical assistance advisories
11-10-5S · Disclosure of certain taxpayer information
11-10-5T · Payment by electronic fund transfers
11-10-5U · Disclosure of persons making retail sales of tobacco products
11-10-5V · Disclosure of tax information to the treasurer for return,…
11-10-5W · Confidentiality and disclosure of information set forth in…
11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
11-10-5Y · Disclosure of return information to Consolidated Public…
11-10-5Z · Electronic filing for certain persons
11-10-6 · Mathematical or clerical errors; collection of balance due on…
11-10-7 · Assessment
11-10-7A · Abatement
11-10-7B · Abatement of interest attributable to errors and by tax…
11-10-7C · Abatement of any penalty or addition to tax attributable to…
11-10-7D · Combining assessments

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