If it appears that an amount of tax has been paid which was not due under this chapter, 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 chapter from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 433. Passed 6-10-74; 1976 Code § 9-23.)