IC 9-33-3-2: Method of refund

Sec. 2. 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.