Original sentence: County income taxes rate are set by the county board of commissioners and submited to the Department of Revenue.Overpayment of taxes will result in the state issueing a refund of the overpaid amount, or the overpayment can be held as a credit for the next taxing period.The department forwards the request to the state legislture where the requested rate must be approved by the Indiana General Assembly
Edited sentence: County income taxes rate are set by the county board of commissioners and submitted to the Department of Revenue.Overpayment of taxes will result in the state issuing a refund of the overpaid amount, or the overpayment can be held as a credit for the next taxing period.The department forwards the request to the state legislature where the requested rate must be approved by the Indiana General Assembly