12-887. Determination of claims; appeal
A. The department of revenue shall consider any claim filed under section 12-886
and may hold a hearing and receive evidence concerning it. If a hearing is held, the
department of revenue shall prepare a finding and a decision in writing on each claim
filed, stating the substance of any evidence heard by the department and the reasons for
its decision. The decision is a public record.
B. If the claim is allowed, the department shall make payment immediately.
C. Any person aggrieved by a decision of the department of revenue or on whose
claim the department has failed to act within ninety days after the filing of the claim
may commence an action in the superior court to establish the claim. The proceeding
shall be brought within ninety days after the decision of the department or within one
hundred eighty days from the filing of the claim if the department fails to act.
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