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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
n5malegislature.
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
Subject Item
isa:348103152
rdf:type
prov:Entity
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
prov:wasQuotedFrom
n5:gov
Subject Item
isap:485041751
prov:wasDerivedFrom
isa:348103152
Subject Item
isap:267801922
prov:wasDerivedFrom
isa:348103152