(A) If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, whether as the result of a mistake of fact or an 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; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(B) No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three years after the due date of the amount.
(Ord. 99-12, passed 3-23-1999)