§ 163-8. Adjustment upon receipt of final return.

At the time of the filing of the final return (§ 163-7 hereof) if the full amount of the tax due by the taxpayer for the license year has not been paid, the taxpayer shall pay the remaining balance due, which amount will be the difference between the amount of tax paid at the time of making the first return on the estimated computation and the amount of the tax shown to be due on the final return. If the taxpayer shall have paid at the time of filing his estimated return tax in excess of the actual amount of tax due as shown upon the final return, the Collector shall refund the amount of said excess to the taxpayer.