Section 67-8-416 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425

The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.