150. Form of claim and limitation.-

150. Form of claim and limitation.- 

(1) Every claim for refund ¹[under sections 146 and 147] shall be made  in such form and verified in such manner as may be prescribed.

²[(2)]No claim for refund ²[ under sections 146 and 147] shall be allowed unless it is made within, two years from the date of service of the demand notice which relates to the refund]

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¹Subs. for the words "under this chapter" by F.A. 1997
²Omitted by F. A. 2002

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