36 §3213. Refunds of taxes erroneously or illegally collected
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT
§3213. Refunds of taxes erroneously or illegally collected
In the event it shall appear to the State Tax Assessor that any taxes of penalties imposed by this chapter have been erroneously or illegally collected from any user, the State Tax Assessor shall certify the amount thereof to the State Controller, who shall thereupon draw his warrant for that certified amount on the Treasurer of State to that user. The refund shall be paid by the Treasurer of State to that user forthwith from the Highway Fund. [1983, c. 94, Pt. D, §6 (NEW).]
No refunds may be made under this section unless a written claim therefor setting forth the circumstances by reason of which the refund shall be allowed, which claim shall be in such form as the State Tax Assessor shall prescribe and shall be filed with the State Tax Assessor within 3 years from the date of the payment of the taxes erroneously or illegally collected. [1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
1983, c. 94, §§D6,9 (NEW). 1985, c. 127, §1 (AMD).