(1) At the election of the taxpayer, a refund of personal income tax shall be made by direct deposit into an account designated by the taxpayer at a bank or other financial institution.
(2) The election shall be made on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax year or at such other time and manner as the department may prescribe by rule. [2001 c.111 §2]
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