SEC. 11-23.  REFUND FOR OVERPAYMENT.
   No refund of an overpayment of business taxes shall be allowed in whole or in part unless a claim for refund is filed with the collector within one year from the day on which the payment was due. Refund claims must be filed in the manner and on the form prescribed by the collector.  The collector shall review such claims and refund any amount that the collector determines to have been overpaid.
(`64 Code, Sec. 16-23)  (Ord. No. 2456, 2838)