Section 19 — Overpayment

(1)Subject to subsection (2), where a taxable person is liable to pay any gambling duty and the amount paid by the taxable person proves greater than the amount for which that person is liable under this Act, the taxable person is entitled to have the amount overpaid refunded and the Commissioner must, as soon as practicable, repay the overpayment.

(2)However, a refund under this section must be claimed in writing and made to the Commissioner within 5 years starting the date of the overpayment.