Upon the resumption of distributions by the Secretary of Revenue as required under the State Franchise Tax Act, a refund may be due to a taxpayer as specified in this section. A refund in the amount indicated herein below shall be due to a taxpayer within thirty (30) days after presentation to the town by the taxpayer of a written certification made by the Secretary of Revenue stating that portion of the town’s percentage distribution amount of the state franchise tax that was paid by the taxpayer and allocable to the calendar quarter for which the most recent distribution was made. The amount of a refund shall equal the portion of the percentage distribution amount designated by the Secretary of Revenue. (Ord. of 6/3/02)