If it shall appear an amount of tax imposed under this subchapter has been paid which was not due under the provisions of this subchapter, whether as a 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 §§ 37.11 and 37.12.
(Ord. 1999-32, passed 5-17-99; Am. Ord. 2011-21, passed 4-18-11)