§ 10107. Refunds

(a) At any time within three years after the date a tax is due under this chapter, a taxpayer may petition the Commissioner for the refund of all or any part of the amount of tax paid. This shall be a taxpayer’s exclusive remedy with respect to the refund of taxes under this chapter.

(b) If the Commissioner determines that a taxpayer has paid an amount of tax under this chapter that, as of the date of the determination, exceeds the amount of tax liability owing from the taxpayer to the State, with respect to all taxes administered by the Commissioner and with respect to the current and all preceding taxable years, the Commissioner shall forthwith refund the excess amount to the taxpayer together with interest at the rate per annum established from time to time by the Commissioner pursuant to section 3108 of this title. That interest shall be computed from 45 days after the date the return with respect to which the excess payment was made was filed or from 45 days after the date the return was due, including any extensions of time thereto, whichever is the later date.

(c) If the Commissioner determines that the taxpayer is not entitled to all or a part of the refund requested, the Commissioner shall notify the taxpayer of the denial of the refund request. (Added 1985, No. 70, § 7; amended 1997, No. 50, § 39, eff. June 26, 1997.)