Sec. 4-2-310. Overpayment from returns.
This section is included in your selections.
If the amount remitted with the return is more than the tax due as computed from information in such return, the taxpayer shall be notified.
(1) If the overpayment is at least fifteen dollars ($15.00), a notice of overpayment will be issued. After examining such notice, the taxpayer may either submit a claim for a refund or report the correct tax due by filing an amended return. No refund of such overpayment shall be paid unless a signed claim for a refund is submitted on or before the thirtieth day after the date of notice of overpayment.
(2) If the overpayment is less than fifteen dollars ($15.00), it shall be credited to the tax due for the next reporting period. (Ord. 1263, 2007)