§ 9-4-208 — Refunds

(a) Except as provided by W.S. 9-4-204(t)(iii)(D) and
9-4-206(c) and (d), money paid into the state treasury through
error or under circumstances such that the state is not legally
entitled to retain it, may be refunded upon the submission of a
verified claim therefor. The claimant shall present his verified
claim, together with a complete statement of facts and reasons
for which the refund is claimed, to the head of the state agency
concerned, who shall forthwith examine it, attach his approval
or disapproval of the claim and his reasons, and submit the
claim to the state auditor for settlement in the manner provided
by law. At the discretion of the head of the state agency
concerned, the verified claim of the claimant may be waived, and
the refund made upon certification by the head of the state
agency concerned.
(b) There is appropriated to the person or entity entitled
to a refund under this section, from the fund or account in the
state treasury to which the money was credited, an amount
sufficient to make the refund and payment.