If, upon written application by the taxpayer to the Whitman County Treasurer for a refund, it appears a tax has been paid in excess of the amount actually due or upon a sale or other transfer declared to be exempt, such excess amount or improper payment shall be refunded by the Whitman County Treasurer to the taxpayer; provided, that no refund shall be made unless the state has first authorized the refund of an excessive amount of an improper amount paid, unless such improper amount was paid as a result of a miscalculation. Any refund made shall be withheld from the next monthly distribution to the city of Pullman. (Ord. 85-12 §9, 1985).