The department shall issue to the several county treasurers authorizations to refund to the lawful owner of any motor vehicle from current collections of motor vehicle license fees for overpayments or for any motor vehicle license fee paid in error, past or future, paid by the owner for any license plate fees. The refunds shall be paid out of the motor vehicle fees collected by the various county treasurers, and accounted for in accordance with the existing provisions of the motor vehicle licensing law. No refund may be made unless the registration and stickers are returned unused. Any application for refund shall be made within ninety days from the date the license fee was paid.
SDCL 32-5-24