No refunds of an overpayment of taxes imposed by this article shall be allowed in whole or in part unless a claim for refund is filed with the Tax Administrator within a period of three years from the last day of the calendar month following the period for which the overpayment must be filed with the Tax Administrator, on forms furnished by him or her and in the manner prescribed by him or her. Upon the filing of the claim and when determining that an overpayment has been made, the Tax Administrator shall authorize a refund by the Auditor-Controller.
(1966 Code, § 21-218) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)