§ 35-4-20.3 - Contribution of money from water development fund – Application for refunds.
SECTION 35-4-20.3
§ 35-4-20.3 Contribution of money fromwater development fund – Application for refunds. – Application for refunds as provided by this section shall be filed with thecontroller, except as otherwise provided in this section, within three (3)years after the right to a refund shall have accrued, else the right shall bebarred. The controller may delegate the authority to accept an application forrefund to any state agency vested by law with the responsibility for thecollection of any tax, license, or account due. An application for refund shallbe on a form approved by the controller and shall be supplemented with anyadditional proof as the controller deems necessary to establish the claim;provided, that the claim is not otherwise barred under the laws of this state.Upon receipt of an application for refund, the state agency to which the fundswere paid shall make a determination of the amount due. If an application forrefund is denied, in whole or in part, the state agency shall so notify theapplicant, stating the reasons therefor.