72.24 Refunding. Whenever any amount has been paid in excess of the tax determined, the secretary of administration, upon certification by the department or circuit court, shall refund the excess to the payor or other person entitled thereto.History: 1971 c. 310; 1973 c. 90; 1977 c. 449 s. 497; 2003 a. 33.
Wisconsin Legal Code