taxpayer filing a refund claim in certain circumstances Sec. 1.5. (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. As added by P.L.212-2018(ss), SEC.28.