. . . . . "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 the taxpayer pursuant to sections 30, 31A, 36, 36A, 37 or 39 of chapter 62C, or sections 27 o" . .