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10-45A-1      Definition of terms.
10-45A-1.1      Reduction in income allowed for taxes paid--Determination of amount.
10-45A-2      Refund of sales and service tax to elderly and disabled persons.
10-45A-2.1      Refund denied after refund of real property taxes.
10-45A-3      Right to file lost on death--Filing by guardian or attorney.
10-45A-4      Relief limited to one claimant per household--Secretary to resolve disputes.
10-45A-5      Refund amounts for single-member households.
10-45A-6      Refund amounts for multiple-member households.
10-45A-7      Secretary to prepare table.
10-45A-8      Deadline for claims--Forms and assistance from county treasurers--Extension of deadline.
10-45A-9      Claim computed by department at election of claimant.
10-45A-10      Documentary evidence with claim.
10-45A-11      Secretary to determine disability claims.
10-45A-12      Death of claimant--Disposition of claim.
10-45A-13      Proration of funds insufficient to pay all claims.
10-45A-14      Denial of claim--Hearing before secretary of revenue--Appeals.
10-45A-15      Fraudulent claims--Recovery of excess payment--Filing as petty offense.
10-45A-16      Promulgation of rules.

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