A retailer may claim a refund, or take a credit against sales tax collected and remitted, an amount overpaid, paid more than once, or erroneously collected or received by the Tribe. To receive a refund, the retailer must prove that the person from whom the tax was collected was not a buyer and that the amount was either refunded to the buyer or credited to the buyer for an amount subsequently payable by the buyer to the operator. [Ord. 36 § 3402, adopted, 3/26/2014.]