(a) In the manner provided in this section, the Commissioner shall refund or credit, without interest, any tax, penalty or interest erroneously, illegally or unconstitutionally collected or paid, if written application to the Commissioner for such refund shall be made within one (1) year from the payment thereof. Whenever a refund or credit is made, the Commissioner shall state his or her reason therefor in writing. The Commissioner may, in lieu of any refund required to be made, allow credit therefor on payments due from the applicant.
(b) An application for a refund or credit made as herein provided shall be deemed an application for a revision of any tax, penalty or interest complained of and the Commissioner may receive evidence with respect thereto. After making his or her determination, the Commissioner shall give notice thereof to the applicant.
(c) A person shall not be entitled to a revision, refund or credit under this section of a tax, interest or penalty which had been determined to be due pursuant to the provisions of Section 199.08 of this chapter where such person has had a hearing or an opportunity for a hearing, as provided in said section, or has failed to avail himself or herself of the remedies therein provided.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)