Money paid to the town through error, or otherwise not in payment of the tax imposed by this chapter, or in excess of such tax, shall, upon discovery, be credited against any tax due or to become due from such taxpayer hereunder; provided, however, that overpayments extending beyond one year prior to notification of the town shall not be refunded. If such taxpayer has ceased doing business in the town any such overpayment shall be refunded to the taxpayer. (Ord. 463 § 11, 2004)