Sec. 10. (a) As used in this section, "bank charges" includes: (1) a financial institution's customary charge for complying with an instruction in a levy; and (2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy; that are paid by the taxpayer and not waived or reimbursed by the financial institution. (b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.
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