Refund entitlement when tax paid exceeds proper liability; special attribution rules and representative claims permitted. A person is entitled to a refund when tax paid or treated as paid exceeds the tax properly chargeable; if one person's income or fringe benefits are included in another's total income or attributed to another employer under Chapter XII H, only the latter may claim the refund. Legal representatives may claim refunds on behalf of persons unable to claim due to death, incapacity, insolvency, liquidation or similar causes. Every refund claim under this Chapter must be made by furnishing a return in accordance with section 139.