§ 150-755. Refund without claim when right is apparent.

When no question of fact or law is involved and it appears from the records of the director that any moneys have been erroneously or illegally collected from any dealer or have been paid by any dealer under a mistake of fact or law, the director may, at any time within two years of payment, upon making a record in writing of his reasons therefor, certify that any dealer is entitled to such refund, and thereupon shall authorize the payment from any appropriation available for such purpose; provided, that the director shall first apply the amount of any such refunds toward the payment of any other taxes or licenses as may be then due by such dealer to the city.

(Code 1956, § 56-95)