SEC. 27-19-73. Refunds.
The tax collector or the commission, as the case may be, is authorized and empowered to refund to any individual, firm or corporation any motor vehicle privilege license tax, permit or tag fee which has been paid or collected through error or otherwise when such person, individual, firm or corporation was not liable for such tax or fee or when such individual, firm or corporation has paid any such privilege tax or fee in excess of the sum properly due, whether such payments were made under protest or compulsion or not. Taxes erroneously paid within the meaning of this section shall include, but shall not be limited to, overpayments, double payments upon the same vehicle, payments upon vehicles not located within the State of Mississippi, and all other erroneous or illegal payments.
All claims for refunds under this provision shall be made within twelve (12) months from the date of the erroneous payment of such taxes or fees and such refunds, approved by the tax collector or commission, shall be made out of any monies collected by the tax collector or commission from the same source of revenue. If such source of revenue no longer exists, the refund shall come from the general fund collections. If such refund is approved by the tax collector, he shall issue a warrant to the claimant and deduct the proper amounts from his next settlement. If a claim for refund is disapproved, the claimant shall be notified of such disapproval and the reasons therefor. Any claimant aggrieved by the commission's disapproval may, within thirty (30) days from the date thereof, appeal in writing to the board of review as hereinafter provided in this chapter.
SOURCES: Codes, 1942, Sec. 9352-27; Laws, 1946, ch. 266, Sec. 27; 1981, ch. 524, Sec. 8; 1985, ch. 425, Sec. 3, eff from and after passage (approved March 26, 1985).