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(a) Claim Required. A taxpayer or responsible party claiming a refund must file a claim with the Commissioner on forms provided by the Commissioner for that purpose. No refund shall be allowed for any amount paid by any taxpayer or responsible party unless such person bore the burden of such amount and did not shift the burden to another person.
(b) Filing of Claim. A claimant may file a claim for refund for any amount of tax, interest or penalty paid by such claimant in relation to any reporting period ending within the previous three (3) years from the date of filing a claim, provided such amount was 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.
(c) Content of Claim. A claim for refund shall be stated by reporting period and include amended returns for each such period along with an explanation supporting the amended position and amount claimed for refund.
(d) Disposition of Claim. Where a claim for refund is properly filed, the Commissioner, shall examine the same and determine the amount of refund due, if any. Before issuing a determination, the Commissioner may request additional information or conduct any investigation necessary in the ascertaining the validity of the claim. After a determination has been made, the Commissioner shall issue a notice of determination, granting a full or partial refund, or denying the claim. The determination by the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the claimant, unless prior thereto the claimant files a protest in accordance with division (a) of Section 196.17.
(e) Amount Refunded. Any refund granted under this section shall be without interest and offset by any other indebtedness of the claimant to the City.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)