(A) The department shall prepare a list for each county that contains the name and last known address of each person in each county whose income tax refund check has been returned for the reason of unknown or insufficient address. Each county list must be sent to the corresponding courthouse with a request that it be posted or otherwise be made available for public inspection.
(B) A refund check may be voided if it remains unclaimed for at least three months from the date of mailing the county list. A refund check so voided must be reissued upon application by the taxpayer before the expiration of the statute of limitation on claims for refunds.
(C) The action taken pursuant to the authority contained in this section is not a violation of Section 12-54-240.