41A.01.160 Erroneously or Illegally Collected Taxes

If any taxes, penalties, or interest imposed by this chapter have barn erroneously or illegally collected from any person, the Commissioner may permit that person to take credit against a subsequent tax return for the amount of the erroneous or illegal overpayment. In the alternative, the Commissioner shall present a voucher to the Tribal Treasurer for payment of the amount erroneously or illegally collected.