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    <title>Refund of payment made during search available as refund when no DRC-04 or Notice</title>
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    <description>Deposits of tax, interest and penalty made during a search must be treated as voluntary only when the officer has informed the taxpayer of the voluntary payment mechanism and has issued the prescribed acknowledgement; absent issuance of the prescribed acknowledgement or initiation of recovery by issuing the requisite notice, the department must return the deposited amount with interest and comply with administrative instructions governing recoveries during search.</description>
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