(B) Upon receipt of a request for a refund, the Tax Administrator, in accordance with this section, shall refund to employers, agents of employers, other payers or taxpayers, with respect to any income or withholding tax levied by West Alexandria:
(1) Overpayments of $10 or more; and
(2) Amounts paid erroneously if the refund requested is $10 or more.
(C) (1) Except as otherwise provided in these rules and regulations, requests for refund shall be filed with the Tax Administrator, on the form prescribed by the Tax Administrator within three years after the tax was due or paid, whichever is later. The Tax Administrator may require the requestor to file with the request any documentation that substantiates the requestor’s claim for a refund.
(2) On filing of the refund request, the Tax Administrator shall determine the amount of refund due and certify such amount for payment. Except as provided in division (C)(3) of this section, the Tax Administrator shall issue an assessment to any taxpayer whose request for refund is fully or partially denied. The assessment shall state the amount of the refund that was denied, the reasons for the denial, and instructions for appealing the assessment.
(3) If the Tax Administrator denies in whole or in part a refund request included within the taxpayer’s originally filed annual income tax return, or RITA Form 10-A, or a similar request for refund, the Tax Administrator shall notify the taxpayer, in writing, of the amount of the refund that was denied, the reasons for the denial, and instructions for requesting an assessment that may be appealed under § 36.250.
(D) A request for a refund that is received after the last day for filing specified in division (C) of this section shall be considered to have been filed in a timely manner if any of the following situations exist:
(1) The request is delivered by the postal service, and the earliest postal service postmark on the cover in which the request is enclosed is not later than the last day for filing the request;
(2) The request is delivered by the postal service, the only postmark on the cover in which the request is enclosed was affixed by a private postal meter, the date of that postmark is not later than the last day for filing the request, and the request is received within seven days of such last day; and
(3) The request is delivered by the postal service, no postmark date was affixed to the cover in which the request is enclosed or the date of the postmark so affixed is not legible, and the request is received within seven days of the last day for making the request.
(E) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if any overpayment is refunded within 90 days after the final filing date of the annual return or 90 days after the completed return is filed, whichever is later, no interest shall be allowed on the refund. For the purpose of computing the payment of interest on amounts overpaid, no amount of tax for any taxable year shall be considered to have been paid before the date on which the return on which the tax is reported is due, without regard to any extension of time for filing that return. Interest shall be paid at the interest rate described in § 36.247(A)(4).
(F) Refunds for days worked out of West Alexandria are available only to nonresidents, and refunds shall be computed by dividing total wages by total days worked in order to determine an average daily wage. The work year shall be considered 260 days. Saturdays and Sundays shall not normally be considered workdays. Additions, deletions or other changes to the method for calculating refunds shall be at the discretion of the Administrator.
(G) Overpayments will either be refunded or credited to the taxpayer’s current year’s liability at his or her option, except that where taxes are owed for any previous years overpayments shall be applied in the order in which such taxes became due before any refund is made or credit granted. Where no election has been made by the taxpayer, overpayments of any year’s taxes shall be applied as follows:
(1) To taxes, penalty or interest owed for any previous years; and
(2) To his or her current estimated tax liability (and any excess refunded).
(Ord. 917, passed 7-19-2021)