§ 3.40.110. Refund of tax or license fee.

Latest version.

A.

The department shall not refund the license fee paid pursuant to this chapter upon the surrender or revocation of a license after the beginning of the license year. Upon application, the department will refund a license fee that is paid or collected in error.

B.

If a remittance by a licensee exceeds the amount due and the department, after an audit of the account in question, is satisfied that an overage does exist, the department shall, upon written request by the licensee, refund the excess to the licensee without interest.

C.

Any claim for refund filed more than one year after the tax due date is forever barred.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');