A. Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Director of Finance under the provisions of this Chapter, it may be refunded or the bill corrected. A claim in writing shall be filed with the Director of Finance within three (3) years of the date of payment stating under penalty of perjury the specific grounds upon which the claim is founded.

B. No refund shall be paid under the provisions of this section or a bill corrected unless the claimant establishes their right thereto by presenting written records showing entitlement thereto.