§ 33.049 OVERPAYMENT OF TAX AND CREDIT.

If a taxpayer under this chapter is unable to use a credit authorized by this subchapter solely because the tax imposed by this subchapter has been replaced by the tax imposed under this amendment, then the taxpayer may apply such credit against any tax due under this kilowatt hour tax.

(Ord. 2000-14, passed 8-21-2000)

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