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No refund of an overpayment of taxes imposed by this code shall be made except under the following procedure:
A. No claim for refund shall be accepted nor shall any refund be made by the director of finance administration unless the director receives a complete and executed claim form with all required supporting documentation or records within one calendar year from the date the claimed overpayment was tendered to the department of finance administration. Claim forms shall be furnished upon request by the department of finance administration to any person who seeks a refund.
B. There shall be no refund of taxes paid where a business vacates its premises or otherwise ceases business operations during the term of the business tax calendar year.
C. The director of finance administration shall refund taxes paid when it has been determined by the director of finance administration that the tax was paid in error, computed incorrectly, overpaid, or collected illegally.
D. Nothing contained in this section shall modify, extend or suspend the one calendar year deadline to make a claim in the manner stated in subsection A of this section nor shall the timely filing of a claim extend any state statute of limitations which constitutes a bar to the recovery of a tax refund. (Ord. 96-O-2255, eff. 3-22-1996)