Section 10-61-3 - Refund request submission--Interest.
10-61-3. Refund request submission--Interest. Any person requesting a refund pursuant to §§ 10-61-1 to 10-61-6, inclusive, shall submit a request for a refund on a form provided by the Department of Revenue and Regulation. The request shall be submitted pursuant to § 10-59-19. No interest may be paid on the refund amount.
Source: SL 2005, ch 86, § 3.