(A) Unpaid sums - a civil debt.
(1) All taxes imposed by the regulations and not paid when due become, together with interest and penalties thereon, a debt due the village from the taxpayer and are recoverable as are other debts by civil suit. Employers who are required, under § 35.06 of the regulations, to withhold and remit the taxes required to be withheld at the source, and who fail to withhold and/or remit, become liable to the village in a civil action to enforce the payment of the debt created by the failure.
(2) No additional assessment shall be made by the Commissioner after three years from the time the return was due or filed, whichever is later. Provided, however, there shall be no period of limitation on the additional assessments in the case of a return that omits a substantial portion of income, or filing a false or fraudulent return to evade payment of the tax or failure to file a return. Failure to report 25% or more of gross income shall be considered a substantial omission.
(3) In those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an assessment may be made by the Commissioner is extended to three years from the time of final determination of federal tax liability.
(B) Refunds and overpayments.
(1) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which the payment was made, or the return was due, or three months after the determination of the federal income tax liability, whichever is later.
(2) No refund shall be made to any taxpayer until he or she has complied with all provisions of the regulations and has furnished all information required by the Commissioner, and has paid all taxes, penalties and interest from any given year shown to be due.
(3) Overpayments will be either refunded or credited to the taxpayer’s current year’s liability at his or her option. Where no election has been made by the taxpayer, overpayments of any year’s taxes shall be applied as follows.
(a) To taxes owed for any previous years in the order in which the taxes become due.
(b) To his or her current estimated tax liability.
(C) Limitation.
(1) Where the total amount due or refund claimed for a tax year is less than $1 the amount shall not be collected or refunded.
(2) Overpayments due to rounding will not be credited or refunded.
(3) An adjustment to a tax return by the Department of Taxation, after the return has been filed in good faith by the taxpayer, will not be made by the Department if the result of the adjustment is equal to or less than $5 as an underpayment or an overpayment of tax.
(Ord. 670-77, passed 11-9-1977; Am. Ord. 1232-98, passed 11-24-1998; Am. Ord. 1338-01, passed 6-26-2001; Am. Ord. 1339-01, passed 6-26-2001; Am. Ord. 1428-04, passed 6-22-2004; Am. Ord. 1464-05, passed 12-13-2005; Am. Ord. 1482-01, passed 8-8-2006; Am. Ord. 1690-15, passed 12-22-2015)