(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 and/or limitations, contained in Chapters 1717 and 1719. Such amended return shall be on a form obtainable on request from the Director of the Department of Taxation. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return. A taxpayer must use the definitions, and rules and regulations in effect for the original due date of the return.
(b) Within three months from the final determination of any Federal tax liability affecting the taxpayer's City tax liability, such taxpayer shall make and file an amended return showing income subject to the City income 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. 4708-1974. Passed 12-3-74; Ord. 7905-1993. Passed 1-4-94; Ord. 9050-2003. Passed 12-16-03.)