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(1) A person may, within three years of the relevant date, apply to the Commissioner-General for a refund of tax paid in excess of the tax liability of that person.

(2) The Commissioner-General shall prescribe the form of the application.

(3) An application for a tax refund shall be in writing and contain an explanation as to how the excess is calculated and attach evidence relevant to that calculation.

(4) In this section, “relevant date” means the later of

(a) the event that gave rise to payment of the excess tax;

(b) the date on which a tax return is filed by the person with respect to the payment; and

(c) the date of payment.