§ 4.12.100. Refund.

A.

Whenever the amount of any tax, interest, or penalty has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city under this Chapter, it may be refunded as provided in subsection B of this Section, provided a claim in writing therefor, stating under penalty of perjury the specific ground upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.

B.

A distributor may claim a refund or take as credit against taxes due but never remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the amount claimed has been overpaid or paid more than once or has been erroneously or illegally collected or received by the city.

C.

No refund shall be paid under the provisions of this Section unless the claimant establishes by written records entitlement thereto.

(Prior code § 5-22.20)