§ 95.26 PAYMENT IN EXCESS OF TAX DUE.

   (A)   If it shall appear that an amount of tax has been paid which was not due under the provisions of §§ 95.20 through 95.27, whether as the result of a mistake of fact or an error of law, then the amount shall be credited against any tax due, or to become due, under §§ 95.20 through 95.27, from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than 3 years prior to the filing of a claim therefor shall be so credited.

   (B)   If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under § 95.23(E), then the taxpayer may apply such credit against any tax due under § 95.23(E).

(Ord. O-43-74, passed 11-5-74; amend. Ord. O-32-98, passed 8-4-98)