§ 1113.1.

REFUNDS PERMISSIBLE WITHOUT A CLAIM

The Recorder may authorize the Controller to refund transfer tax payments, without the need for a refund claim, if the Recorder determines:

a.

the tax was paid more than once;

b.

the amount paid exceeds the amount due as a result of an arithmetic or clerical error; or

c.

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.

History

(Added by Ord. 20-09, File No. 081450, App. 2/5/2009)

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