Laws-556

237 Refunds 238 Person entitled to claim refund in certain special cases 239 Form of claim for refund and limitation 240 Refund on appeal, etc. 241 Power to withhold refund in certain cases 241A Withholding of refund in certain cases 242 Correctness of assessment not to be questioned 243 Interest on delayed refunds 244 Interest on refund where no claim is needed 244A Interest on refunds 245 Set off of refunds against tax remaining payable 239A Refund for denying liability to deduct tax in certain cases.