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  • SECTION 1439-III
    Liability of recording officer
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  • ARTICLE 31-A-4
    Tax On Real Estate Transfers In the Town of Chester
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  • SECTION 1439-KKK
    Deposit and disposition of revenue
    • This entry was published on 2025-10-24
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    SECTION 1439-JJJ

    Refunds

    Tax (TAX) CHAPTER 60, ARTICLE 31-A-4

    * § 1439-jjj. Refunds. Whenever the treasurer shall determine that any
    moneys received under the provisions of the local law enacted pursuant
    to this article were paid in error, they may cause such moneys to be
    refunded pursuant to such requirements as they may prescribe, provided
    that any application for such refund is filed with the treasurer within
    two years from the date the erroneous payment was made.

    * NB Effective January 14, 2026

    * NB Repealed December 31, 2045