No refund of an overpayment of taxes imposed by the provisions of this chapter shall be required unless a claim for a refund is filed with the Collector within a period of one year from the last day of the calendar month following the period for which the overpayment was made, and all such claims for refunds of amounts of overpayment shall be filed with the Collector on forms furnished by him and in the manner prescribed by him. When the Collector determines from the evidence presented to him that an overpayment has been made, the Collector may refund the amount overpaid.
(§ 2, Ord. 176-NS, eff. December 4, 1970)