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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.Turtle Mountain Band of Chippewa Indians Tribal Code.
41A.01.160 Erroneously or Illegally Collected Taxes
Original url: /us/nsn/tmchippewa/council/code/41A.01.160
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