If you pay too much tax, the Inland Revenue Department will refund the overpayment of tax and interest.

如果你付了过多的税款，税务局会退还多付的税款及利息。

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Tax offices would discourage prompt settlement or overpayment of accounts: one Swiss canton has already stopped discounts for early tax payment and said it wants to receive money as late as possible.

税务局将阻碍及早结算和多付款项：瑞士某一州已经取消了及早缴税的优惠制度，并表示他们希望尽可能地推迟收账。

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For example, poor records often lead to the preparation of income tax returns that result in underpayment or overpayment of taxes.

例如，帐记得不好经常导致所编所得税申报表造成的少付或多付税款。

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The 27-page report, dated Sept. 14 but only released this week, complained the IRS doesn't keep good records on who authorizes manual refunds, which generally are those not triggered automatically by the filing of a tax return claiming tax overpayment but by an agency worker.

FORBES: Informer

No refund can be made unless it has first been determined that the taxpayer has made an overpayment in tax for the year.

FORBES: David Wallace Would Have Loved This

S.A. 54:49-14(c) leaves individuals without an effective remedy for the overpayment of sales tax.

FORBES: Sales Tax Class Action Suits Seem Frivolous