The County Recorder may authorize the Controller to refund transfer tax payments, without the need for a refund claim, if the County Recorder determines:
(a) the tax was paid more than once;
(b) the amount paid exceeds the amount due as a result of an arithmetic or clerical error; or
(c) the tax was paid on a type of transaction that is exempt from the tax.
The County Recorder may authorize such a refund no later than one year after payment of the tax. The statute of limitations for filing a claim for refund under Section 1113(a) shall not be tolled and shall continue to run while a person’s request for refund under this Section 1113.1 is pending.
(Added by Ord. 20-09, File No. 081450, App. 2/5/2009; amended by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)