(a)  Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment.

(b)  Any provider aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider.