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" ... person taxable at a rate less than the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between the amount paid and the amount which said person or corporation... "
Laws of the State of Wisconsin - Página 74
por Wisconsin - 1903
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The Inheritance Tax Law: Containing All American Decisions and Existing Statutes

Arthur Walker Blakemore, Hugh Bancroft - 1912 - 1398 páginas
...imposed and paid, such person, corporation or institution shall be entitled to a return of so much of the tax imposed and paid as is the difference between the amount paid and the amount which said person, corporation or institution should pay under the inheritance tax laws, with interest thereon at the...
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Inheritance Taxation: A Treatise on Legacy Succession and Inheritance Taxes ...

Peter V. Ross - 1912 - 926 páginas
...imposed and paid, such person, corporation or institution shall be entitled to a return of so much of the tax imposed and paid as is the difference between the amount paid and the amount which said person, corporation or institution should pay under the inheritance tax laws, with interest thereon at the...
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Annual Report of the State Board of Tax Commissioners of the State of New York

New York (State). State Board of Tax Commissioners - 1912 - 864 páginas
...determination of the tax in accordance with the ultimate transfer or devolution of said property. 8uch return of overpayment shall be made in the manner provided by section two hundred and twenty-five of this article. Estates in expectancy which are contingent or defeasible...
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Laws Passed at the 1st- Session of the Legislature of the State of South ...

South Dakota - 1913 - 804 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...should pay under the provisions of this act, with interest thereon at the rate of three per centum per annum from the time of payment. Such rteurn or...
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Session Laws

South Dakota - 1913 - 796 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...should pay under the provisions of this act, with interest thereon at the rate of three per centum per annum from the time of payment. Such rteurn or...
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Fiduciary Accounting

John Thomas Madden, Charles H. Edwards (joint author.) - 1913 - 128 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...corporation should pay under the provisions of this article; and the executor or trustee of each estate, or the legal representative having charge of the...
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New Probate Law and Practice, with Annotations and Forms, for Use in Alaska ...

William Smithers Church - 1914 - 1000 páginas
...such person or corporation shall be entitled to a return of so much of the tax imposed and paid as the difference between the amount paid and the amount...corporation should pay under the provisions of this act. Such return of overpayment shall be made in the manner provided by section 12 of this act, upon order...
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Documents of the Senate of the State of New York, Volumen2

New York (State). Legislature. Senate - 1915 - 1222 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...corporation should pay under the provisions of this article ; and the executor or trustee of each estate, or the legal representative having charge of...
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Annual Report

New York (State). State Tax Commission - 1916 - 1214 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...corporation should pay under the provisions of this article ; and the executor or trustee of each estate, or the legal representative having charge of...
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Annotated Consolidated Laws of the State of New York: As Amended to January ...

New York (State) - 1916 - 906 páginas
...the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between...corporation should pay under the provisions of this article ; and the executor or trustee of each estate, or the legal representative having charge of...
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