Claims for refunds of taxes imposed pursuant to this ordinance shall be governed by the provisions of Sections 6.15-1, 6.15-3, and 6.15-4 of the San Francisco Business and Tax Regulations Code, as those sections currently read and as they may be amended, or interpreted by regulations, in the future. The references in those sections to a “return” shall mean the transfer tax affidavit, the references to “tax period” shall mean date of transfer, and the references to the “Tax Collector” shall mean the Recorder. If a refund claim is allowed under this section or Section 1113.1, the Controller will not pay the refund unless the taxpayer first records a document that reflects payment of tax in an amount reduced by the amount of the refund. This requirement does not apply if the taxpayer elected to record the deed in accordance with Section 1111 without any statement of transfer tax paid.
(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 20-09, File No. 081450, App. 2/5/2009)