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(A) No credit will be given unless the taxpayer claims such on his final return or other form prescribed by the Tax Administrator, and presents such evidence of the payment of a similar tax to another municipality, as the Tax Administrator may require.
(B) A refund must be claimed by the taxpayer or his employer within three years of the date of filing the final return for the year for which such refund is claimed. The Tax Administrator may require verification.
(Ord. 1-05, passed 1-24-05)