Any person who is aggrieved by the disapproval of a claim by the Controller may appeal to the department. If the department finds that facts are presented justifying such action, the Controller shall reconsider his or her rejection of the claim.
The legislature occasionally skips outline levels.
For example:
(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]
In this example, (3), (4),
and (4)(a) are all outline levels, but
(4) was
omitted by its authors. It's only implied. This presents an
interesting challenge when laying out the text. We've
decided to display a blank section with this note, in order
to aide readability.