Section 28-5859 - RefundsA. If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall: 1. State that fact in the director's records.2. Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the motor carrier's successors, administrators, executors or assignees.B. The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.C. The motor carrier shall state the specified grounds on which a claim is based.D. The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.