293.14 REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF
Out of the proceeds of the taxes imposed hereby, including penalties and interest, the
commissioner of revenue shall refund any tax erroneously paid or collected, and shall reimburse
the general fund or any other fund of the state of its proper proportion of the expense of
administering this chapter. The balance of the proceeds of any such taxes shall be paid to the
treasurer of the county wherein the annuity or income taxed has a taxable status, and placed to the
credit of the proper funds and distributed as in the case of general taxes collected.
History: (2394-104) Ex1937 c 91 s 14; 1969 c 399 s 49; 1973 c 582 s 3; 1986 c 444