B. The director shall:
1. Pay a refund from current use fuel tax receipts.
2. Deduct a refund from the monthly use fuel tax receipts before the deposit pursuant to section 28-5730.
C. If the director does not issue a refund within sixty days after a complete application for refund is filed as prescribed in this article, the director shall pay interest at the rate of eleven per cent per year from the date the complete application for refund is filed until the date on which the refund is made.
D. If the director denies a refund, the director shall notify the claimant that the refund is denied. The director's denial is final unless the applicant makes a written request for a hearing as prescribed in section 28-5924.