If the bureau determines that a person is entitled to a refund under section 1 of this chapter, the bureau shall refund the amount of overpayment by:(1) placing a credit on the person's account with the bureau; or(2) warrant issued by the state comptroller drawn on the treasurer of state.A person may affirmatively elect to receive a refund in the form of a warrant rather than as a credit.As added by P.L.198-2016, SEC.632. Amended by P.L.9-2024, SEC.314.
Indiana Legal Code