(a) Whenever it appears that an amount of tax, interest or penalty has been paid to the Department of Taxation in error, whether such amount has been paid through a mistake of fact or an error of law, other than an error resulting from the tax, any of its provisions or its application being declared invalid or unconstitutional, not later than three years from the date upon which such payment was made, the person paying such tax (hereinafter referred to as the "claimant") may file a claim for credit or refund with the Department of Taxation on forms provided by the Director of Taxation for that purpose. No credit or refund shall be allowed for any amount paid by any claimant unless such claimant bore the burden of such amount and did not shift the burden to another person.
(b) Any credit or refund that is allowed under this section shall be without interest.
(Ord. 8511-1998. Passed 12-15-98.)