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provision does not limit or restrict any other time period prescribed in this section that has not expired as of the end of the two-year period prescribed in this subsection. Any interest otherwise allowed by section 57-38-35.2 does not accrue after the ninety-day period prescribed in section 57-38-34.4, if this subdivision applies. c. This subsection applies to any taxable year of an individual, estate, or trust for which changes or corrections have been made by the United States internal revenue service or other competent authority. 8. a. If a return is filed by an individual or an individual and spouse and, after the death of the individual, a refund claim is filed or becomes payable, the tax commissioner shall approve the refund for payment to the legal representative of the decedent upon application and presentation of certified copies of letters testamentary or letters of administration establishing the fiduciary relationship of the legal representative. b. If the legal representative of the taxpayer has not made application for the refund of the deceased taxpayer within one year from the date of the taxpayer's death, the tax commissioner may approve the refund to any person within the classifications set out herein and with the following priority: surviving spouse, children, grandchildren, parents, grandparents, and other relatives, upon proper application establishing the relationship of the claimant. Should an application be received from more than one individual in any of the classifications set out herein, the tax commissioner shall honor the earliest postmarked application which is properly filed pursuant to rules adopted by the tax commissioner. c. When the tax commissioner acting in good faith has approved a refund payment pursuant to the provisions of this subsection, the tax commissioner shall not be held responsible to any person or legal representative of the decedent who may have qualified to make a proper application but has failed to do so within one year from the date of death of the deceased taxpayer. 9. Every claim for credit or refund shall be made by filing with the tax commissioner an amended return, or other report as prescribed by the tax commissioner, accompanied by a statement outlining the specific grounds upon which the claim for credit or refund is based. 10. If the tax commissioner disallows a claim for credit or refund, in part or in full, the tax commissioner shall notify the taxpayer accordingly. The decision of the tax commissioner denying a claim for credit or refund is final and irrevocable thirty days after the date the notice is mailed to the taxpayer unless, within this thirty-day period, the taxpayer has filed a protest with the tax commissioner. 11. The protest shall set forth the grounds on which the protest is based, along with any other information as may be required by the tax commissioner. If the taxpayer has so requested, the tax commissioner may grant the taxpayer or the authorized representative of the taxpayer an informal conference. 12. The tax commissioner shall reconsider the denial of the claim for credit or refund after the filing of a protest. The reconsideration may include the further examination by the tax commissioner or the authorized representative of the tax commissioner of a taxpayer's books, papers, records, or memoranda, including corporate minutes and committee notes. 13. Within a reasonable period of time after protest, the tax commissioner shall notify the taxpayer of the tax commissioner's reconsideration of claim for credit or refund. If the decision of the tax commissioner is a denial, the decision is final and irrevocable unless the taxpayer within thirty days following the date of the tax commissioner's decision seeks formal administrative review of the tax commissioner's reconsideration of claim for credit or refund by filing a complaint and requesting an administrative hearing. The complaint must be personally served on the tax commissioner or sent by certified mail. The provisions of chapter 28-32 shall apply to and govern the administrative hearing procedure, including appeals from any decision rendered by the Page No. 51