Interest on refunds: deductors entitled to simple interest from claim or payment date until refund is granted.

The amendment entitles a deductor to receive, with a refund of amounts paid under Chapter XVII B, simple interest computed monthly or part monthly from the date a refund claim is made in the prescribed form or, where refund follows giving effect to certain appellate orders, from the date tax is paid, until the refund is granted; it also amends the subsection to reference the deductor and excludes interest for periods of delay attributable to the deductor.

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