181.08 REFUND FOR OVERPAYMENT.

   (a)   Subject to the limitations contained in Section 181.14 of this chapter, a taxpayer who has overpaid his income tax in any taxable year may request a refund, provided there is no other tax liability, and provided, further, that no amount of less than five dollars ($5.00) will be collected or refunded.

   (b)    Such overpayment shall first be applied against any existing tax liability, pursuant to the provisions of Section 181.15 of this chapter, and the balance, if any, shall be refunded or transferred against any subsequent liability in accordance with the taxpayer's request.

   (c)    Refunds of overpayments shall not be allowed unless a written request is presented to the Tax Commissioner within three years of the date the taxes were due or the return was filed, whichever is later.

      (1)   For purposes of refunds sought under this section, the time specified in subdivision (c) hereof shall commence upon the first to be filed of either the Employer’s Return of Tax Withheld, the employer’s W3 (Withholding Reconciliation), the current or former employee’s personal income tax return, or the business income tax return. (Ord. 48-12. Passed 9-4-12.)