42-2071. Reimbursement of bank costs caused by
erroneous tax levies
A. If the department of revenue issues a levy in error, or erroneously
causes one or more checks or other negotiable instruments to be returned to the issuer by
the issuer's bank or financial institution, the taxpayer is entitled to reimbursement for
reasonable bank charges, not to exceed five hundred dollars per incident.
B. A taxpayer who claims reimbursement under this section shall file a claim with
the department of revenue. The department of revenue shall transmit the claim to the
department of administration where it shall be evaluated and paid, if verified, pursuant
to title 41, chapter 3.1.
C. By filing a claim under this section, a taxpayer authorizes the department of
revenue to provide the department of administration with any relevant information
regarding the circumstances and events that are relevant to the claim. The department of
administration is subject to the requirements of article 1 of this chapter.
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