Interest shall be paid upon any overpayment of a landing tax at the rate of one-half of 1 percent per month from the date of overpayment. The interest shall be paid to the date the claim for refund or credit is approved by the department.
The legislature occasionally skips outline levels.
For example:
(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]
In this example, (3), (4),
and (4)(a) are all outline levels, but
(4) was
omitted by its authors. It's only implied. This presents an
interesting challenge when laying out the text. We've
decided to display a blank section with this note, in order
to aide readability.