§ 9-49. Application for refund

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(a) Any person entitled to a refund of any business tax shall file an application therefor with the tax collector. Such application may be made only by the person who made the payment, his guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the applicant.

(b) No person shall be entitled to any such refund of tax payment unless application is made within six (6) months from the date such tax was paid or the tax became refundable under subsection (d) of section 9-48. The failure to file such application within the time prescribed above shall bar any right of recovery.

(Ord. No. 85-8, § 3, 4-1-85)

                    
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