A claim for credit or refund under §§ 880.33 and 880.34 shall be made in such manner as the Administrator may by regulation provide. If the city resident fails, neglects or refuses to file an annual return or declaration on the form prescribed by the Administrator, he or she shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 15-72, passed 1-3-1972)