If it appears that an amount of tax has been paid which was not due under this chapter, whether as the result of a mistake of fact or error of law, then the amount shall be credited against any tax due, or to become due, under this chapter from the taxpayer who made the erroneous payment. However, no amounts paid in error more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 87-52, passed 10-27-1987)