§ 4.04.350. Refunds—Application—Decision—Right to hearing.

A refund shall be made for credit allowed or taxes paid under dispute by any purchaser who has an exemption as set out in this chapter. Such refund shall be made by the director of finance after compliance with the following conditions precedent:

A.

Application.

1.

Applications for refund of sales or use tax paid under dispute by a purchaser or user who claims an exemption pursuant to this chapter shall be made within 60 days after the purchase, storage, use or consumption of the goods or services on which the exemption is claimed and must be supported by the affidavit of the purchaser or user, accompanied by the original paid invoice or sales receipt and a certificate of the seller or vendor, and be made upon such forms as shall be prescribed and furnished by the director of finance, which forms shall contain such information as the director of finance prescribes.

2.

An application for refund of tax moneys paid in error or by mistake, shall be made within three years after the date of purchase, storage, use or consumption of the goods for which the refund is claimed, shall be supported by the affidavit of the purchaser or user, be made upon such forms as shall be prescribed and furnished by the director of finance, which forms shall contain such information as the director of finance prescribes.

B.

Decisions. Upon receipt of such application, the director of finance shall examine the same with all due speed and shall give notice to the applicant, by an order in writing, of the director's decision thereon.

C.

Hearing. An aggrieved applicant may, within ten days after such decision is mailed to the applicant, petition the director of finance for a hearing on the claim in the manner provided in section 4.04.710.

(Code 1981, § 2-4-23; Code 1993, § 4.04.350; Ord. No. O-85-109, § 6)