A. No refund shall be allowed unless a claim therefor is filed with the tax commission within three (3) years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under sections 3.08.310 to 3.08.365, inclusive, of this chapter within six (6) months after the determinations become final, or within six (6) months from the date of overpayment, whichever period expires the later.
B. No credit shall be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the tax commission within such period, or unless the credit relates to a period for which a waiver is given pursuant to section 3.08.340 of this chapter. (MC Ord. 39A §126, 1971)