Sentences with phrase «superior courts retain»
In our view, superior courts retain wide jurisdiction to relieve taxpayers from the effect of their mistakes.
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(i) A judge of a superior court may order the return of the deposit prior to the expiration of two years upon evidence satisfactory to the judge that there are no outstanding claims against the deposit or order the Secretary of State to retain the deposit for a sufficient period beyond the two years specified in subdivision (g) to resolve outstanding claims against the deposit account.