(a) Where there has been an overpayment of tax under Section 40-18-71, refund or credit shall be made to the employer only to the extent that the amount of such overpayment was not deducted and withheld under Section 40-18-71 by the employer.
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(b) Any refund allowed by this section shall be administered in accordance with the procedures set out in Chapter 2A of this title.
