| http://www.w3.org/ns/prov#value | - ???Refund???, an overpayment of a tax, including interest and penalties, that may be returned or credited to the taxpayer pursuant to section 30, 31A, 36, 36A, 37 or 39 of chapter 62C, section 27 or 27A of chapter 65, section 6 of chapter 65A or any other general or special law that authorizes such a return or credit; provided, however, the commissioner shall not offset any refunds under this chap
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