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(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 such amount shall be credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment; provided that, no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(B) 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 such amount.
(1999 Code, § 35.90) (Ord. 3093, passed 2-19-2002)