B.__The award is paid to that individual or that individual's employer.

§108.__Application for award

A party seeking an award of fees and other expenses shall, within 30 days of final judgment in the action, submit to the court an application for fees and other expenses that shows:

1.__Prevailing party.__That the party is a prevailing party and is eligible to receive an award under this chapter; and

2.__Amount sought.__The amount sought, including an itemized statement from any attorney or expert witness representing or appearing in behalf of the party stating the actual time expended and the rate at which fees and other expenses were computed.

The party also shall allege that the position of the bureau or the State was not substantially justified.__The court shall determine whether or not the position of the bureau or State was substantially justified on the basis of the record, including the record with respect to the action or failure to act by the bureau upon which the civil action is based, which record was made in the civil action for which fees and other expenses are sought.

§109.__Determination as to prevailing party

A determination made under this chapter as to whether a party is a prevailing party must be made by:

1.__Parties.__Agreement of the taxpayer and the bureau or State;

2.__Bureau.__In the case where the final determination with respect to the tax, interest or penalty is made at the administrative level, the bureau; or

3.__Court.__In the case where the final determination is made by a court, the court.

§110.__Right of appeal

1.__Court proceedings.__An order granting or denying, in whole or in part, an award for reasonable litigation or administrative costs under section 106 in a court proceeding may