Payment of interest on refund claim
Sec. 33. If a claim for refund is not issued within ninety (90) days
of the filing required by section 32 of this chapter, the department
shall pay interest at the rate established by IC 6-8.1-9 from a date that
is ninety (90) days after the date that the department receives the
claim for refund and all necessary documentation until a date,
determined by the commissioner, that does not precede by more than
thirty (30) days, the date on which the refund is made.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.22.
Last modified: May 28, 2006