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§ 14.0506   Tax Refunds.
   Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Revenue and Taxation Code §§ 5096 et seq., as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Revenue and Taxation Code Chapter 5.
(Ord. 1940, passed - -1974; Am. Ord. 2117, passed - -1976; Am. Ord. 2658, passed - -1982; Am. Ord. 3752, passed - -1999)