(a) Whenever it appears that an amount of tax, interest or penalty has been paid in error to the division by the person paying such tax (hereinafter referred to as “taxpayer”), whether such amount be 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 (3) years from the date upon which such payment was made, such taxpayer may file a claim for credit or refund with the division on forms provided by the Commissioner for that purpose. No credit or refund shall be allowed for any amount paid by such taxpayer unless it appears that he or she 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.
(c) A claim for credit or refund shall be considered to have been filed with the division on the date upon which it is received by the division, and receipt of any claim for credit or refund filed under this section shall be acknowledged by the Commissioner or any designated person on his or her behalf, said receipt to describe the claim in sufficient detail as to identify it, and to state the date upon which the claim was received by the Commissioner.
(d) As soon as practicable after a claim for credit or refund is filed, the Commissioner, or his or her designee, shall examine the same and determine the amount of credit or refund due, if any, and shall issue a notice of tentative determination of claim and notify the claimant of such determination. If the claimant disagrees with the determination, he or she shall file a protest and challenge thereto within twenty (20) days after the date of notice of tentative determination of claim has been mailed to him or her. Upon receipt of such protest within the twenty (20) days allowed, the Commissioner, or his or her designee, shall fix the time and place for a hearing thereof, giving notice to the claimant thereof, not less than seven (7) days prior thereto. At any hearing held as herein provided, the tentative determination of claim shall be prima facie correct and the burden shall be upon the claimant to prove that it is incorrect. Upon the conclusion of the hearing, a decision shall be made by the Commissioner and notice thereof given to the claimant. In the event no protest or challenge to the tentative determination of claim is filed within the twenty (20) day period hereinabove set forth, said notice shall thereafter become and operate as a final determination.
(Ord. No. 532-91. Passed 3-18-91, eff. 3-22-91)