The person may apply to the Director for a refund of taxes paid for a prescribed period in excess of the amount legally due for that period, provided that no application for refund will be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The Director must examine the claim and make and file written findings thereon denying or allowing the claim in whole or in part and must mail a notice thereof by registered mail to the person at the address stated upon the return. If the claim is allowed in whole or in part, the Director must credit the amount of the allowance against any taxes due under this subchapter from the claimant and the balance of the allowance, if any, must be paid by the Director to the claimant.
('72 Code, § 285:35) (Ord. 1986-536(A), passed 7-28-86)