Any taxpayer who claims to be entitled to a refund or credit of any tax, addition to tax, penalties or interest paid to the City shall file a claim for refund or credit within three years after the due date of the return for which the tax was imposed, including any authorized extension of time for filing the return, or within two years from the date the tax was paid, whichever of the two periods expires later. If no return was filed by the taxpayer, such claim for refund or credit must be filed within two years from the time the tax was paid.
(W.Va. Code §11-10-14(1); Ord. 2247. Passed 7-6-17.)