If the commission determines that a personal representative has overpaid the tax due under this chapter, the commission is authorized to refund the amount of the over payment [overpayment], together with interest at the rate provided for in section 63-3045 , Idaho Code, provided, however, that in case of a voluntary and unrequested payment in excess of actual tax liability, no interest shall be allowed when such excess is refunded. No claim for refund may be initiated more than three (3) years after the date of a federal estate tax closing letter or an amended federal estate tax closing letter.
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