(B) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers, or taxpayers, with respect to any income or withholding tax levied by the municipal corporation.
(1) Overpayments of more than ten dollars ($10.00) of more;
(2) Amounts paid erroneously if the refund requested exceeds ten dollars ($10.00) or more.
(C) (1) Except as otherwise provided in this chapter, requests for refund shall be filed with the Tax Administrator.
(2) On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount to the appropriate municipal corporation official for payment. Except as provided in division (C)(3) of this section, the administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the Tax Administrator denies in whole or part of refund request included within the taxpayer's originally filed annual income tax return, the Tax Administrator shall notify the taxpayer, in writing, or the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under Section 191.21.
(Ord. 2023-06. Passed 12-11-23.)