If it shall appear that an amount of tax due under this article has been paid which was not in fact due, whether as the result of a mistake of face or an error of law, then such amount shall be credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 93-10-90, passed 10-12-1993)