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.