191.15 REFUNDS.

   Subject to the provisions of Section 191.04 (e), should it appear that any taxpayer has paid more than the amount of tax to which the City of Mansfield is entitled under the provisions of the chapter, a refund of the amount so overpaid shall be made, provided a proper claim for refund of such overpayment of tax has been filed by the taxpayer, provided further, that a business loss or activity may not be credited against tax credits accrued through withholding by an employer.

   All applications for refund shall be made, within three years after the tax was due or the return was filed, whichever is later.

(Ord. 04-253. Passed 12-21-04.)