(a) Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Section 181.09, 181.091, 181.092 and Section 181.10 hereof. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
(b) Within three (3) months from the final determination of any federal tax liability affecting the taxpayer's City of Brooklyn return showing income subject to the City of Brooklyn tax liability, such tax payer shall make and file an amended City of Brooklyn tax based upon such final determination of federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 2001-36. Passed 9-10-01.)