单选题：关于税款追征与退还的说法，正确的是（　　）。

题目内容：
关于税款追征与退还的说法，正确的是（　　）。 A．纳税人多缴的税款退回时，应加算银行同期贷款利息
B．纳税人多缴的税款，自结算税款之日起5年内发现的，可以向税务机关要求退还
C．纳税人多缴的税款，税务机关发现后应当立即退还
D．由于税务机关适用法规错误导致纳税人少缴税款，税务机关可以在3年内补征税款和加收滞纳金
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