(a) An overpayment of tax, verified by the department, pursuant to RSA 77:47, shall be treated in the following sequence:
- (1) Applied to offset any other state of New Hampshire tax liability of the taxpayer in RSA 21-J:28-a, IV; or
- (2) Refunded to the taxpayer.
- (b) The department shall notify the taxpayer in the event of any such offset in tax.
Source. #9689-B, eff 4-2-10