If the bureau determines that a person is entitled to a refund under section 1 of this chapter, the bureau shall refund the amount of overpayment by:
(1) placing a credit on the person's account with the bureau; or(2) warrant issued by the auditor of state drawn on the treasurer of state. A person may affirmatively elect to receive a refund in the form of a warrant rather than as a credit.
Added by P.L. 198-2016, SEC. 632, eff. 7/1/2016.This section is set out more than once due to postponed, multiple, or conflicting amendments.