Section 6-8.1-9-1.5 - Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances(a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:(1) an error by the department;(2) an error determined by the department; or(3) a taxpayer's overpayment determined by the department under an audit or investigation.(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.Added by P.L. 212-2018SP1,SEC. 28, eff. 1/1/2019.