Sec. 10-230.03. Application for refund

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid. Application for refund must be made in writing within one (1) year of the payment of the tax. The application must state the reasons why the taxpayer believes a refund is due. The Director shall act upon such application promptly and shall provide notice to the taxpayer of the action.