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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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Minnesota Probate Law: Probate Courts, Descent and Distribution, Wills ...

Mark Boothby Dunnell - 1922 - 1024 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, with interest thereon at the rate of three per centum per annum from the time of payment....
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Reports of Cases Heard and Determined in the Appellate Division ..., Volumen199

New York (State). Supreme Court. Appellate Division - 1922 - 1112 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, with legal interest thereon from the time of payment." The Court of Appeals held this law...
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Reports of Cases Determined by the Supreme Court of the State of ..., Volumen293

Missouri. Supreme Court - 1923 - 876 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 act. Such return of over-payment shall be made in the manner provided by section twelve of this act, upon...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...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, 112 computed upon the full undiminished value of the property as aforesaid; 113 and the executor...
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The New York Supplement, Volumen206

1925 - 1106 páginas
...and determination of the tax in accordance with the ultimate transfer or devolution of said property. Such return of overpayment shall be made in the manner provided by section two hundred and twenty-five of this chapter." Section 241 (as amended by Laws 1911, c. 800, § 1, and...
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Inheritance and Estate Taxes

Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 páginas
...and paid, such person, corporation or institution shall he entitled to a return of so much of the tai imposed and paid as is the difference between the amount paid and the amount which slid person, corporation or institution should pay under the inheritance tax laws, with interest thereon...
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Oklahoma Session Laws

Oklahoma - 1915 - 814 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...the amount paid and the amount which said person or corporashould pay under the provisions of this act, with legal interest from time of payment. Such...
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Trust Companies, Volumen11

1910 - 514 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, with interest thereon at the rate of three per centum per annum from the time of payment....
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Trust Companies, Volumen12

1911 - 542 páginas
...under the provisions of this article, with interest thereon at the rate of three per centum per annum from the time of payment. Such return of over-payment shall be made in the manner provided by section two hundred and twenty-live of this article." The effect of this provision, if it is strictly enforced,...
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Trust Companies, Volumen41

1925 - 916 páginas
...rate less than the rate paid, such person shall be entitled to a return of so much of the tax Imposed as is the difference between the amount paid and the amount which such person should pay under the Inheritance Tax laws, with interest thereon at the rate of 3 per cent...
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