A. If the department determines after audit that a remittance exceeds the actual amount due, the department, upon written request by the operator, shall refund the excess amount to the operator without interest.

B. The operator shall apply for a refund in writing not later than two (2) years from the earlier of the date the payment was due or was transmitted to the department. Refund applications shall be made on a form provided by the department. Applications filed after such two- (2-) year period are forever barred and except for amounts ordered refunded by the Superior Court on an appeal, no refund may be made of any amount paid prior to the expiration of the two- (2-) year period. [Ord. 97-22 § 2.]