CHAPTER 1717
Collection of Unpaid Taxes and Refunds of Overpayments

1717.01   Unpaid taxes recoverable as other debts.

1717.02   Refunds of taxes erroneously paid.

1717.03   Amounts of less than five dollars; overpayments.

   CROSS REFERENCES

   Returns - see TAX. Ch. 1711 

   Payment of tax - see TAX. Ch. 1713 

   Payment to accompany declaration - see TAX. 1713.06 

   Interest and penalties - see TAX. Ch. 1715