1. (a) As used in this section, "bank charges" includes:

   1. (1) a financial institution's customary charge for complying with an instruction in a levy; and

   2. (2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy;

      that are paid by the taxpayer and not waived or reimbursed by the financial institution.

2. (b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.

As added by P.L.332-1989(ss), SEC.32.