Hello treasurers,  Please look at 32 VSA 4774 (b).  If you receive a tax payment that is an overpayment of $10.00 or less, do you send the taxpayer a letter stating that he has an overpayment and he could request the overpayment if done so within the year?   I can't find anything saying we should notify the taxpayer of this extra money.  Thanks,  Nancy