HAR § 18-231-25.5-05 — Cost recovery fees for the reissuance of refund checks

(a) The department may charge a cost recovery fee for the reissuance of refund checks as provided in this section, unless waived by section 18-231-25.5-01(b) or by subsection (b). (b) The fee provided by this section shall not be imposed if the amount of the refund check is less than the fee. (c) A fee of $14.00 may be charged under this section for each reissuance of a refund check.