Any person desiring to claim a refund pursuant to §§ 49-34A-80 to 49-34A-92 , inclusive, shall apply for a permit from the secretary at least thirty days prior to commencement of the project. The application for a permit shall be submitted on a form prescribed by the secretary. A separate application shall be made and submitted for each project. Upon approval of the application, the secretary shall issue a permit entitling the applicant to submit refund claims as provided by §§ 49-34A-80 to 49-34A-92 , inclusive. The permit or refund claims are not assignable or transferable except as collateral or security pursuant to chapter 57A-9 .
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