§ 35.09 CREDIT FOR OVER-PAYMENT.
   (A)   If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, whether as the result of a mistake of fact or an error of law, then the amount shall be credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment. No person shall be entitled to a refund of, or a credit for, a tax imposed under this subchapter unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted.
   (B)   In the absence of fraud or willful violation of this subchapter, no action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after the due date of the amount.
(Ord. 844, passed 2-8-1999; Ord. 850, passed 4-12-1999)