(A) Time limitation on suits.
(1) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit as other debts of like amount are recoverable. No additional assessment shall be made after three years from the time of payment of any tax due hereunder.
(2) However, there shall be no period of limitation on an additional assessment in the case of a return that omits gross income in excess of 25% of that required to be reported or in the case of filing a false or fraudulent return with intent to evade the tax, or in the case of a failure to file a return.
(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 additional assessment may be made by the Tax Commissioner shall be extended one year from the time of the final determination of the federal tax liability.
(B) Time limitation on refunds. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which such payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.
(C) Costs of collection of taxes.
(1) In the event the Tax Commissioner attempts to collect delinquent taxes through the civil courts, or a collection service, reasonable administrative costs of collection shall be deducted from all sums received before crediting said sum for the payment of delinquent taxes.
(2) Reasonable administrative costs associated with the delinquent tax collection, includes but is not limited to fees no less than 25% of the total delinquent amount, including the tax amount, interest and penalties of any post judgment account assigned to a collection agency and no greater than 35% of the total delinquent amount, including tax amount, interest and penalties of any prejudgment account assigned to a collection agency.
(1997 Code, § 35.21) (Ord. 556-74, passed 12-9-1974; Ord. 1101-17, passed 3-5-2007)