68.1. The amount by which the amount prescribed for the purposes of section 65 exceeds the lesser of the amounts determined under subparagraphs 1 and 2 of the first paragraph of section 64 is a premium overpayment for the year by a person referred to in section 51.
However, the premium overpayment for a year by a person referred to in both section 51 and section 54 corresponds to the amount prescribed for the purposes of section 65.