1. (a) The tax collector shall:

   1. (1) investigate each claim for a refund; and
   2. (2) at the request of the claimant, conduct a hearing before a final determination on the claim.

2. (b)

   1. (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
   2. (2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.

3. (c) The tax collector shall give the claimant written notice of:

   1. (1) the final determination of the claim for refund; and
   2. (2) any delay in the payment of an allowed claim.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.