§ 4.61.140. Refunds.

Latest version.

A.

Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this chapter it may be refunded as provided in this section.

B.

Pursuant to subsection A of this section, any person may claim a refund, provided such refund is claimed no later than three years from the date of overpayment.

C.

No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

(Ord. 95-0049 § 2 (part), 1995.)

                    
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