Title:
|
Ordinance amending Municipal Code, Part III, Article 6 (Revenue and Finance/Business Regulations), by amending Section 6.15-1, permitting the Tax Collector to waive the requirement that a taxpayer file a verified claim in writing stating the grounds upon which a claim for refund is founded where the Tax Collector determines that (1) an amount of tax, interest or penalty has been overpaid, or has been erroneously collected by San Francisco under Part III of the Municipal Code, and (2) all other conditions precedent to the payment of the refund have been satisfied.
|