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If the withholding is greater than the tax due when filing a composite IT-20S or composite IT-65 return, how is the difference refunded?

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If the withholding is greater than the tax due when filing a composite IT-20S or composite IT-65 return, how is the difference refunded?

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The refund may be issued from the IT-20S or IT-65 return retroactive to Jan. 1, 2008.

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