(A) Any taxpayer claiming to have overpaid any tax, interest or penalty imposed by this subchapter shall file his or her claim with the Finance Director within three years after the due date of the return determined by including any written authorized extension of time for filing, 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.
(B) If, on such petition and the proofs filed in support thereof, the Finance Director shall be of the opinion that the tax, interest or penalty, or any part thereof, was overpaid, he or she shall refund the same to the taxpayer. If the Finance Director shall be in doubt as to whether or not there exists an overpayment, he or she may institute against the taxpayer a declaratory judgment proceeding in the Circuit Court of the county to ascertain whether or not there exists an overpayment of tax, interest and penalty, or any party thereof. If the Finance Director is of the opinion that there exists no overpayment of tax, interest or penalty, or any part thereof, he or she shall notify the taxpayer, and the taxpayer shall have the right to file within 30 days after such notice a petition for refund in a manner similar to that prescribed for a petition for reassessment in § 113.148. A taxpayer’s failure to abide by express procedures contained in this section precludes the taxpayer’s claim for refund or credit.
(Ord. passed 11-12-2019)