Section 28-5725 - Interstate user credits or refundsA. 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.