Payment of refunds

Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator, pay the refund from any moneys in the litter control account or hard-to-dispose material account other than those moneys already appropriated for the administration of the taxes and programs entitled by this chapter and § 37-15-13; provided, that no refund shall be allowed unless a claim for a refund is filed with the tax administrator within three (3) years from the date the overpayment was made.
Every claim for a refund shall be made in writing, shall be in a form, and shall present only information that the tax administrator may, by regulation, require. Within thirty

(30) days after disallowing any claim in whole or in part the tax administrator shall give written notice of the tax administrator’s decision to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person.
A refund of less than ten dollars ($10.00) will not be processed, but may be credited to the following month’s return without interest.