Chapter 1B. Crediting of Tax Refunds Against Delinquent Taxes. [Repealed]. § 47–171. Definitions. [Repealed] § 47–172. Crediting a tax refund. [Repealed] § 47–173. Multiple party returns. [Repealed] § 47–174. Priority over intercepts. [Repealed] § 47–175. Notice; protest. [Repealed] § 47–176. Remedy not exclusive. [Repealed]