Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this article shall file his or her claim within three years after the due date of the fourth quarter return in respect of which the tax was imposed or within two years from the date the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within two years from the time the tax was paid, and not thereafter.
(Ord. 1276, passed 6-29-00)