Section 6.13. Overpayment, refund and interest

(a) Interest will not be allowed on an overpayment of an eligible tax liability or an eligible interest liability if the overpayment is refunded or credited to a taxpayer’s account within 180 days after the tax amnesty return is filed.

(b) A refund of an overpayment of an eligible tax liability or an eligible interest liability will not be granted unless the overpayment is the result of a mathematical or clerical error.

(c) A refund or credit will not be allowed for eligible penalty liability paid to the Department prior to the amnesty period.