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.

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.