28-373. Refunds; limitations
A. If the director determines that any tax, penalty, fee or interest has been
overpaid or collected that was not lawfully due, the director shall state this fact in
the director's records. The director shall either credit the overpayment on an amount
due from the person or make a refund to the person or the person's successors,
administrators, executors or assignees from receipts that are in the possession of the
director and that are collected under the same statute.
B. Except as provided in this section and except as otherwise provided in this
title, application fees, public record fees, permit fees, license fees and fees and taxes
paid for vehicle registration are not refundable once paid.
C. Notwithstanding subsection B, the director may refund the fees prescribed in
subsection B if both of the following conditions exist:
1. The service has not been rendered or the permit has not been used.
2. It has been determined that the director erred in accepting payment or that the
director contributed to a misunderstanding on the part of the person making payment by
providing inaccurate, misleading or incorrect information.
D. Except as otherwise provided by statute, a person shall make a request for a
refund to the director within one year of the date of payment on which a claim for refund
is made.
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