28-5725. Interstate user credits or refunds
A. An interstate user shall file a written application for a credit or
refund within three years after the date the original tax report was required to be
filed. An interstate user shall not file an application for a credit or refund more than
once in a calendar quarter, and an application for a refund shall not be for less than
fifty dollars for a calendar quarter or shall be for at least ten dollars in a three year
period. The application for credit or refund shall state the specific grounds on which
the request for refund or credit is based and shall contain any additional information
that the director requires.
B. The director shall:
1. Pay a refund from current use fuel tax receipts.
2. Deduct a refund from the monthly use fuel tax receipts before the deposit
pursuant to section 28-5730.
C. If the director does not issue a refund within sixty days after a complete
application for refund is filed as prescribed in this article, the director shall pay
interest at the rate of eleven per cent per year from the date the complete application
for refund is filed until the date on which the refund is made.
D. If the director denies a refund, the director shall notify the claimant that the
refund is denied. The director's denial is final unless the applicant makes a written
request for a hearing as prescribed in section 28-5924.
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