What is required to obtain a refund of an overpayment?
A written claim for refund must be received. This can be done on form RPD-41071. If this form is not used, the refund claim shall include the taxpayer’s name, address and identification number, the type of tax for which a refund is being claimed, the sum of money being claimed, the period for which overpayment was made and the basis for the refund. As used in this subsection, “basis for the refund” means a brief statement of the facts and the law on which the claim is based.
