Refund withholding permitted where returns are unfurnished, liabilities remain unpaid, or refund is appealed for fraud risk. Refunds may be withheld when the claimant has not filed required returns until such returns are furnished; when tax, interest, penalty or late fees remain payable and have not been stayed on appeal; and when unpaid liabilities can be deducted from the refundable amount by the proper officer. The authority may also withhold any refund where a refund order is under appeal and release would adversely affect revenue due to malfeasance or fraud.