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

B. The marijuana and marijuana product tax administrator shall investigate all refund claims and shall present findings and recommendations to the director within 60 days of a seller’s filing of a written claim for refund. If the director determines that clear and convincing evidence supports the seller’s refund claim, the director shall issue a refund to the seller. Within 120 days of seller’s filing of a written claim for refund, the director shall issue a refund, or notify the seller that no refund shall issue. The Borough shall not pay, and shall not otherwise be held liable for, any interest on any refund. (Ord. 2016-67 § 2, 2016.)