When the department has received a written request for review, the department will review the arguments and evidence submitted by the individual. The department will issue a written response to the individual which will be the final determination of the department. The department will not be entitled to receive an overpayment of State tax, until the time for requesting a review of the department's determination as set forth in section 374.2(d) of this Part has expired, or, when such request for a review was timely made, until a written response has been issued by the department advising the individual that retention of the overpayment of State tax by the department is proper.