28-5859. Refunds
A. If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall:
1. State that fact in the director's records.
2. Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the motor carrier's successors, administrators, executors or assignees.
B. The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.
C. The motor carrier shall state the specified grounds on which a claim is based.
D. The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.