(1) An application for refund of use tax paid under dispute by a purchaser or user who claims an exemption pursuant to Section 4-2-520 of this Article shall be made within sixty (60) days after the storage, use or consumption of the goods or services whereon an exemption is claimed.

(2) An application for refund of tax moneys paid in error or by mistake shall be made within three (3) years after the date of storage, use or consumption of the goods for which the refund is claimed. (Ord. 1263, 2007)