Section 350-52-012 - REFUND OF DOCUMENTARY STAMP TAX PAID012.01 Any person paying the documentary stamp tax may claim a refund if the payment of such tax was the result of a misunderstanding or honest mistake of the taxpayer, the result of a clerical error on the part of the register of deeds or the taxpayer, or invalid for any reason. In order to claim a refund, within two years after payment of the tax, the taxpayer shall file, in the office of the register of deeds of the county in which the tax was paid, a Documentary Stamp Tax Refund Claim, Form 53, and evidence in support thereof.012.02 Within 30 days the register of deeds shall make a recommendation of approval or disapproval and forward all copies of the Documentary Stamp Tax Refund Claim, Form 53, to the Tax Commissioner.012.03 Within 30 days of such recommendation, the Tax Commissioner shall approve or deny the claim for refund in whole or in part.012.04 Within ten days of such approval or denial, the Tax Commissioner shall forward a copy of the form showing his or her decision to the last-known address of the taxpayer by certified mail. The Tax Commissioner shall also within ten days of such approval or denial forward to the register of deeds two copies of the form showing his or her decision.012.05 The register of deeds shall maintain the original refund claim form as a file copy and shall forward the other copy to the Tax Commissioner with the Documentary Stamp Tax Return, Form 52, for the month in which the refund was actually paid.012.06 Upon approval by the Tax Commissioner of a refund, the register of deeds shall make the refund from documentary stamp tax funds currently on hand.012.07 After funds are actually refunded from currently collected documentary stamp tax funds, the amount actually refunded shall appear on the monthly return required by Reg-52-006.012.08 A taxpayer denied a refund under this section in whole or in part may appeal the decision of the Tax Commissioner in the manner and within the time provided by sections 84-917 to 84-919, of the Nebraska Revised Statutes.350 Neb. Admin. Code, ch. 52, § 012