SECTION 710:90-3-5. Overpayment of withholding tax

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In general, any employer who pays the Commission more than the correct amount of tax required may file a claim for refund or may claim credit for such overpayment. However, no refund or credit to the employer shall be allowed for the amount of any overpayment of tax which the employer deducted or withheld from any employee unless such overpayment is repaid or reimbursed to employee(s).

                    
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