If it shall appear that an amount of tax has been paid which was not due under the provisions of this section 2-3-7, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this section 2-3-7 from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
No action to recover any amount of tax due under the provisions of this section 2-3-7 shall be commenced more than three (3) years after the due date of such amount. (Ord. 2017-O-06, 5-24-2017)