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COUNTY EXCISE TAX ON SALES OF REAL PROPERTY, REFUNDS - INTEREST - FUNDS INVOLVED
COUNTY EXCISE TAX ON SALES OF REAL PROPERTY, REFUNDS; INTEREST; FUNDS INVOLVED In absence of statute or ordinance, refunds of the county real estate sales tax may only be made by court order and only if payment was nonvoluntary. The county general fund is liable but reimbursable.
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