law: The Andhra Pradesh reorganization Act, 2014
  56.  Refund of taxes collected in excess.
  1.    The
  
  liability of the existing State of Andhra Pradesh to refund any tax or duty on
  
  property, including land revenue, collected in excess shall be the liability of
  
  the successor State in whose territories the property is situated, and the
  
  liability of the existing State of Andhra Pradesh to refund any other tax or
  
  duty collected in excess shall be apportioned between the Successor States of
  
  Andhra Pradesh and Telangana on the basis of population ratio and the State
  
  discharging the liability shall be entitled to receive from the other State its
  
  share of the liability, if any.
  2.    The
  
  liability of the existing State of Andhra Pradesh to refund any other tax or
  
  duty collected in excess on the appointed day shall be the liability of the
  
  successor State in whose territories the place of assessment of such tax or
  
  duty is included, and the liability of the existing State of Andhra Pradesh to
  
  refund any other tax or duty collected in excess shall be apportioned between
  
  the Successor States of Andhra Pradesh and Telangana on the basis of population
  
  ratio and the State discharging the liability shall be entitled to receive from
  
  the other State its share of the liability, if any.