§ 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.
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