A. Interest must be paid upon any overpayment of any amount of tax at the rate of one-half of one percent per month from the last day of the calendar month following the period for which the overpayment was made; but no refund or credit may be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
B. The interest must be paid:
1. In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the Board of County Commissioners, whichever date is the earlier.
2. In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Ord. 106 §16(H), 1989)