Chapter 221 - OVERPAYMENTS, REFUNDS

Section 2011 - Overpayment; refunds
Section 2012 - Refund of sales tax on goods removed from State
Section 2013 - Refund of sales tax on depreciable machinery and equipment purchases
Section 2014 - Fish passage facilities
Section 2015 - Rental vehicle excise tax reimbursement
Section 2016 - Pine Tree Development Zone businesses; reimbursement of certain taxes
Section 2017 - Qualified community wind power generator; reimbursement of certain taxes (REPEALED)
Section 2018 - Reimbursement of certain taxes relating to advanced communications technology infrastructure (REPEALED)
Section 2019 - Refund of sales tax on purchases of parts and supplies (REPEALED)
Section 2020 - Refund of sales tax on purchases of parts and supplies for windjammers
Section 2021 - Refund of sales and use tax on purchases of battery energy storage systems
Section 2022 - Refund of sales and use tax on purchases of qualifying retail lease or rental property