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    <title>Can refund be withheld by the department?</title>
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    <description>Refunds may be withheld where a registered person has not filed returns until filing, where tax, interest or penalty remains unpaid and unstayed until payment, and the proper officer may deduct unpaid taxes from refundable amounts; a Commissioner or Board may withhold an ordered refund under appeal if grant would adversely affect revenue.</description>
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      <description>Refunds may be withheld where a registered person has not filed returns until filing, where tax, interest or penalty remains unpaid and unstayed until payment, and the proper officer may deduct unpaid taxes from refundable amounts; a Commissioner or Board may withhold an ordered refund under appeal if grant would adversely affect revenue.</description>
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