49-34A-88. Deadline for submitting claim for refund--Department to withhold percentage of refund.
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Any claim for refund shall be submitted to the department on or before the last day of the month following each quarterly period. The secretary shall determine the amount of the tax refund. Ninety percent of the amount of refund shall be paid to the claimant in accordance with §§ 10-59-22 and 10-59-23 , and ten percent shall be withheld by the department. No interest shall be paid on the refund amount.