A refund may be made in whole or in part in any of the following instances:
(a) The purpose for a fee cannot lawfully be accomplished for the person that paid the fee through no fault of such person.
(b) A refund of a fee is requested by the payer before any examination or inspection has been performed or service rendered by the department for the payer.
(c) The payment of a fee, assessment, or tax represents an overpayment, payment in duplicate, payment in error in law, or payment through error of the payer or the department.
(Enacted by Stats. 1967, Ch. 15.)