§ 36.058 OVERPAYMENT.

   (A)   If it shall appear an amount of tax imposed under § 36.051 has been paid which was not due under the provisions of this subchapter, whether as the result of a mistake of fact or an error of law, that amount shall be credited against any tax due or to become due under this subchapter from the taxpayer who made the erroneous payment, except as limited by §§ 36.059 and 36.060.

   (B)   If a taxpayer paying a tax pursuant to § 36.051 is unable to use a credit authorized by this section solely because the tax imposed by this subchapter has been replaced by the tax imposed under § 36.052, then the taxpayer may apply such credit against any tax due under § 36.052.

('73 Code, § 31-52) (Ord. 76-1193, passed 8-5-76; Am. Ord. 98-2127, passed 7-28-98)