. . . . "Person, an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, assignee and any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of the foregoing.???Refund???, an overpayment of any tax that is returned or credited to th" . . . . . . . . . .