The tax-debtor relationship in the sense of the General Tax Code is a part of the tax-legal relationship in which the participants of the tax-debtor relationship realize their rights and obligations. The tax-debt relationship is a special part of the tax-legal relationship, and its object is a property-legal claim. Participants in the tax-debtor relationship are the tax authority, the taxpayer (debtor) and the tax guarantor. A taxpayer or a person who overpaid tax or from whom tax was collected without a legal basis has the right to: 1. refund of overpaid tax or tax paid without a legal basis, 2. interest on tax paid without a legal basis. A taxpayer or other person in a tax-debtor relationship has the rights listed under 1 and 2 from the day the tax authority received from the taxpayer or other person the amount of overpaid taxes or tax paid without a legal basis. Rights and obligations from the tax-debtor relationship cease: upon payment, set-off or compensation, sale or write-off of the tax debt from the tax-debtor relationship, write-off of the overdue tax debt in enforcement proceedings and the death of the taxpayer. Rights from the tax-debtor relationship end: with the statute of limitations.