A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1998, c. 21, § 1, eff. April 14, 1998.