(a) A claim may be filed with the Department of Finance and Administration for any actual damages sustained as a result of any erroneous action taken in a collection activity. Each claimant applying for reimbursement shall file a claim in such form as may be prescribed by the Director of the Department of Finance and Administration. In order for the claim to be granted, the claimant must establish that:
(1) The actual damage resulted from an error made by the Revenue Division of the Department of Finance and Administration; and
(2) Prior to the actual damage, the taxpayer responded to all contacts by the division and provided all requested information or documentation sufficient to establish the taxpayer's position. This provision may be waived for reasonable cause.
(b) (1) (A) Claims made pursuant to this section shall be filed within ninety (90) calendar days after the date the actual damage was sustained.
(B) Within thirty (30) calendar days after the date the claim is received, the claim shall be approved or denied.
(2) If a claim is denied, the taxpayer shall be notified in writing of the reason for the denial of the claim.
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