1. A refund may not be made by the tax commissioner to any taxpayer unless the amount
to be refunded, including interest, is at least five dollars. The tax commissioner shall transfer any amount that is not refunded to a taxpayer
under this subsection to the state treasurer for deposit in the same manner as other
revenue under this chapter.
2. A remittance of tax need not be made and any assessment or collection of tax may
not be made unless the amount is at least five dollars, including penalties and interest.
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