A. A distributor may within 60 days of filing an excise tax report submit an amended report along with a written claim for a refund. The distributor claiming the refund bears the burden of proving, by clear and convincing evidence, any overpayment to the Borough.

B. The Borough shall investigate all refund claims and shall present findings and recommendations to the Chief Financial Officer or their designee within 60 days of a distributor’s filing of a written claim for refund. If the Chief Financial Officer determines that clear and convincing evidence supports the distributor’s refund claim, the Chief Financial Officer or their designee shall issue a refund to the distributor. Within 120 days of distributor’s filing of a written claim for refund, the Chief Financial Officer or their designee shall issue a refund, or notify the distributor that no refund shall be issued. The Borough shall not pay, and shall not otherwise be held liable for, any interest on any refund. (Ord. 2019-09 § 2, 2019; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.120.)