No refund of an overpayment of taxes imposed by this Chapter shall be allowed in whole or in part unless a claim for refund is filed with the Collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refund of the amount of the overpayment must be filed with the Collector on forms furnished by him/her and in the manner prescribed by him/her. Upon the filing of such a claim and when he/she determines that an overpayment has been made, the Collector may refund the amount overpaid. (1996 Code)