Any person who is eligible for a refund pursuant to this subchapter shall submit a return to the department no more frequently than on or before the last day of each month and no less frequently than on or before the last day of each month following each calendar quarter. The finance director shall determine and pay 95% of the amount of the tax refund within 30 days of receipt of the return. Five percent of the refund shall be withheld by the department. No interest shall be paid on the refund amount.
(1992 Code, § 39-178) (Ord. 42-05, passed 4-18-2005; Ord. 60-07, passed 5-7-2007)