§ 5884. Refunds; petitions for refunds
(a) At any time within three years after the date a return is required to be filed under
this chapter, six months from the date a tax liability is paid or offset, or six months
after a refund was received from the United States with respect to an income tax liability,
or an amount of taxable income, under the laws of the United States, reported in a
return filed under the laws of the United States for the taxable year, with respect
to which that return was filed under this chapter, whichever is later, a taxpayer
may petition the Commissioner for the refund of all or any part of the amount of tax
paid. Unless the period is extended by agreement of the Commissioner and the taxpayer,
the Commissioner shall thereafter, upon notice to the taxpayer, hold a hearing on
the claim and shall notify the taxpayer of his or her determination of the claim within
30 days of the hearing. The failure of the Commissioner to refund the amount claimed
by a taxpayer within six months of the date of the petition for the refund, under
this subsection, shall be considered to be a notification to the taxpayer of the Commissioner’s
determination concerning the claim. The notification shall be considered to have been
given on the date of the expiration of the six-month period.
(b) If the Commissioner determines, with respect to a timely filed return or otherwise,
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 the current and all preceding taxable years, under any
provision of this title, 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 was filed
or from 45 days after the date the return was due, including any extensions of time
thereto, with respect to which the excess payment was made, whichever is the later
date.
(c) Notwithstanding subsection (b) of this section, in the case of a refund claimed on
a return that is filed after the last date prescribed for filing such return, including
any extensions of time thereto, or claimed on an amended return, the interest on the
excess amount to be refunded by the Commissioner to the taxpayer shall be computed
from 45 days after the date the late or amended return is filed.
(d) Notwithstanding subsection (a) of this section, a report required by subsection 5842(c) of this title may be amended after the due date of such report only for an administrative error.
An administrative error is one that does not change the amount of tax withheld. (Added 1966, No. 61 (Sp. Sess.), § 1, eff. Jan. 1, 1966; amended 1971, No. 73, § 21, eff. April 16, 1971; 1979, No. 105 (Adj. Sess.), § 48, see change of interest rate note set out below; 1983, No. 59, § 4, eff. April 22, 1983; 2003, No. 68, § 81, eff. June 18, 2003; 2011, No. 45, § 3, eff. May 24, 2011; 2019, No. 175 (Adj. Sess.), § 15, eff. Oct. 8, 2020.)