§ 20-116. Determination of claim

   (a) Investigation and hearing required. -- The tax collector shall:

   (1) investigate each claim for a refund; and

   (2) at the request of the claimant, conduct a hearing before a final determination on the claim.

(b) Request for payment of approved claim. --

   (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.

   (2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.

(c) Notice of action taken on claim for refund. -- The tax collector shall give the claimant written notice of:

   (1) the final determination of the claim for refund; and

   (2) any delay in the payment of an allowed claim.

HISTORY: An. Code 1957, art. 24, § 9-712(a)-(c); 2013, ch. 119, § 2.