§ 28-10. Refunds.

(a) In general.

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid.

(b) Application.

Application for refund must:

(1) be made in writing;

(2) be made within 1 year of the payment of the tax; and

(3) state the reasons why the taxpayer believes a refund is due.

(c) Director to act promptly.

The Director:

(1) shall act upon such application promptly; and

(2) shall provide notice to the taxpayer of the action.