(A)
A service supplier who has collected any amount of tax illegally, erroneously or more than once may refund the amount to the service user and claim credit for the overpayment against the amount of the tax which is due upon any other monthly returns, providing, the credit is claimed in a return dated no later than three years from the date of overpayment.
(B) (1)
Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the town under this chapter, it may be refunded to a service supplier or service user by the town, provided a claim, in writing, therefor, stating under penalty of perjury the specified grounds upon which the claim is founded, is filed with the Tax Administrator within three years of the date of payment. The claim shall be on forms furnished by the Tax Administrator.
(2) No refund shall be paid under the provisions of this section unless the claimant establishes his or her right thereto by written records, and, in the case of a service user, that the service user has been unable to obtain a refund or adjustment from the service supplier who collected the tax.
(C) Notwithstanding other provisions of this section, whenever a service supplier, pursuant to an order of the California Public Utilities Commission or a court of competent jurisdiction, makes a refund to service users of charges for past utility services, the taxes paid pursuant to this chapter on the amount of the refunded service charges may also be refunded to service users by the service supplier, and the service supplier can claim credit for the refunded taxes against the amount which is due upon any monthly returns. In the event this chapter is repealed, amounts of any refundable taxes will be borne by the town.