Getting a refund when you overpay city taxes

(a) Upon application by a taxpayer, if the director determines that any tax, interest, or penalty has been paid more than once, or has been erroneously or illegally collected or computed, the tax, interest, or penalty will be credited by the director on any taxes then due under this chapter. The director shall refund the balance to the taxpayer or the taxpayer's successors, administrators, executors, or assigns in accordance with this section. (b) No credit or refund will be allowed for any tax imposed by this chapter, unless a claim for such credit or refund is filed as follows: (1) If an annual return is timely filed, or is filed within three years after the date prescribed for filing the annual return, then the credit or refund shall be claimed within three years after the date the annual return was filed or the date prescribed for filing the annual return, whichever is later. (2) If an annual return is not filed, or is filed more than three years after the date prescribed for filing the annual return, a claim for credit or refund shall be filed within: (A) Three years after the payment of the tax; or (B) Three years after the date prescribed for the filing of the annual return; whichever is later. Subdivisions (1) and (2) are mutually exclusive. (c) All refunds shall be paid upon a voucher in the form prescribed by the director. If the taxpayer is delinquent in the payment of any tax due to the city, the department shall withhold the amount of the delinquent taxes, together with penalties and interest thereon, from the amount of the refund.