42-1119. Denial of refund


A. If the department disallows any claim for refund, it shall notify the taxpayer
accordingly. The department's action on the claim is final unless the taxpayer appeals
to the department in writing within the time and in the manner prescribed by section
42-1251. If the department disallows interest on any claim for refund, it shall notify
the taxpayer accordingly and thereafter the claim shall be treated as a claim for refund.


B. If the department fails to mail notice of action on any claim for refund of tax
or interest within six months after the claim is filed, the taxpayer, prior to mailing of
notice of action on the refund claim, may consider the claim disallowed. The taxpayer
may appeal to the department for a hearing pursuant to section 42-1251.