§ 39.021 OVERPAYMENT OF TAX AND CREDIT.
   If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under §§ 39.022 through 39.028, then the taxpayer may apply such credit against any tax due under §§ 39.022 through 39.028.
(Prior Code, § 39-26) (Ord. 99-35, passed 6-17-1999)