Page 591

House Bill No. 5506

Public Act No. 22-118 591 of 739

sales receipts or other statements of fact, under penalty of false statement, showing, to the satisfaction of the commissioner, that the tax has been paid on the fuel involved in such refund, and any other information [which] that is deemed necessary by the commissioner for the determination of such claims. Any claim for refund of [said] such tax for fuel used during any calendar year shall be filed with the commissioner on or before May thirty-first of the succeeding year. Such claim shall be on a form prescribed by the commissioner [which] that shall contain such information as [he] the commissioner deems necessary for the determination of such claim. (c) Each claim for refund filed under this section [must] shall involve at least two hundred gallons of fuel eligible for tax refund. (d) (1) The commissioner shall, within ninety days after receipt of any claims under this section, transmit all claims approved by [him] the commissioner to the Comptroller, who shall draw [his] an order upon the State Treasurer for payment. If the commissioner determines that any such claim is not valid, either in whole or in part, [he] the commissioner shall mail notice of the proposed disallowance to the claimant and such notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amounts as to which the claimant has filed, as provided in subdivision (2) of this subsection, a written protest with the [Commissioner of Revenue Services] commissioner. (2) On or before the sixtieth day after the mailing of the proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the