| Section No. | Description |
|---|---|
| Section 714.35 | Definitions |
| Section 714.36 | Instructions and forms |
| Section 714.37 | Who may claim refund |
| Section 714.38 | Manner of filing |
| Section 714.39 | Time of filing |
| Section 714.40 | Statement of claim |
| Section 714.41 | Designation of trustee |
| Section 714.42 | Recommendation by county committee |
| Section 714.43 | Recommendation by State committee |
| Section 714.44 | Approval by Deputy Administrator |
| Section 714.45 | Certification for payment |
| Section 714.46 | Applicability |