28-5859. Refunds


A. If the director determines that a motor carrier fee, penalty or interest has
been overpaid, the director shall:


1. State that fact in the director's records.


2. Either credit the excess on any amount then due from the motor carrier or make a
refund to the motor carrier or the motor carrier's successors, administrators, executors
or assignees.


B. The director shall not allow a credit or refund after three years from the date
of overpayment unless the motor carrier files with the director a written claim for
credit or refund within the three years.


C. The motor carrier shall state the specified grounds on which a claim is based.


D. The director may pay the refund from any motor carrier fee receipts in the
possession of the director before disposition of the receipts.