(A) Authority to collect after termination of regulations. Although the tax imposition of the regulations will expire when the regulations are repealed, the regulations remain in full force and effect for purpose of collection and payment of taxes due and payable beyond that date subject, however, to the provisions of the regulations with respect to the limitations of time within which an additional assessment may be made.
(B) Payment of taxes.
(1) Taxes due and unpaid on account of compensation paid or received and on account of profits earned in the last effective year of the regulations or any part thereof which remain unpaid, are payable in full on or before the dates specified in §§ 35.05 and 35.06 of these regulations, and all final returns and withholding reports must be filed on or before that date, unless extended by the Commissioner.
(2) For purposes of collection of delinquent or unpaid taxes, actions or proceedings for the collection, and/or the collection of interest and penalties thereon, or enforcing any provisions of the regulations (including prosecutions under the criminal sections of the regulations and including appeals before the Board of Review), the regulations remain in full force and effect until a time as all taxes accruing during the term of the regulations shall have been fully paid, and all actions, suits, prosecutions, appeals, and other judicial or administrative proceedings relative to the collection or payment of the taxes, have been finally terminated.
(Ord. 670-77, passed 11-9-1977; 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)