10-61-1 Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application. 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial. 10-61-3 Refund request submission--Interest. 10-61-4 Claim rejection upon fraudulent presentation or failure to meet conditions--Debt--Lien. 10-61-5 Right to hearing upon denial of claim--Procedures. 10-61-6 Promulgation of rules concerning refunds.