Section 9-33-3-1 - Applicability; claims for refunds; contents; procedure(a) This section applies if: (1) the bureau charges a person a fee in an amount greater than required by law and the person pays the fee;(2) the bureau charges a person a fee in error and the person pays the fee; or(3) a person pays a fee in error to the bureau.(b) A person described in subsection (a) may file a claim for a refund with the bureau on a form furnished by the bureau. The claim must: (1) be filed within three (3) years after the date on which the person pays the fee;(2) set forth the amount of the refund that the person is claiming;(3) set forth the reasons the person is claiming the refund; and(4) include any documentation supporting the claim.(c) After considering the claim and all evidence relevant to the claim, the bureau shall issue a decision on the claim, stating the part, if any, of the refund allowed and containing a statement of the reasons for any part of the refund that is denied. The bureau shall mail, or send electronically if the claimant has indicated a preference for receiving notices from the bureau electronically, a copy of the decision to the claimant. However, if the bureau allows the full refund claimed, a warrant for the payment of the claim is sufficient notice of the decision.(d) If a person disagrees with all or part of the bureau's decision, the person may file a petition under IC 9-33-2-3.Pre-2016 Revision Citation: subsection (a) formerly 9-29-1-6.
Amended by P.L. 141-2024,SEC. 53, eff. 7/1/2024.Added by P.L. 198-2016, SEC. 632, eff. 7/1/2016.