(a) All taxes imposed by this chapter shall be collectable together with any interest and penalties thereon, by civil action, as other debts of like amount are recoverable. Any such civil action shall be filed within three (3) years of the date the tax was due or the return filed. Except in the case of fraud, omission of a substantial portion of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three (3) years from the time the return was due or filed whichever is later, provided, however, in those cases in which a 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 Director shall be one (1) year from the time of the final determination of the Federal tax liability.
(b) Prosecutions for an offense made punishable under a municipal ordinance imposing an income tax shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five per cent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
(c) Taxes erroneously paid shall be refunded upon detection thereof and notification to the Director of taxation unless a claim for refund is made more than three (3) years from the date which such payment was made or the return was due, or more than three (3) months after final determination of the Federal tax liability, whichever is earlier.
(d) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(Ord. 2005-27. Passed 11-7-05.)