The Recorder may authorize the Controller to refund transfer tax payments, without the need for a refund claim, if the Recorder determines:
the tax was paid more than once;
the amount paid exceeds the amount due as a result of an arithmetic or clerical error; or
the tax was paid on a type of transaction that is exempt from the tax.
The Recorder may authorize such a refund no later than one year after payment of the tax.
(Added by Ord. 20-09, File No. 081450, App. 2/5/2009)