(a) The Income Tax Officer may sue in the name of the Borough for the recovery of taxes due and unpaid under this chapter.
(b) Any suit brought to recover the tax imposed by this chapter shall be brought within three years after that tax is due or within three years after the declaration or return has been filed, whichever date is later; provided, however, that this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(1) Where no declaration or return was filed by a person although a declaration or return was required to be filed by him or her under the provisions of this chapter, there shall be no limitation.
(2) Where an examination of the declaration and return filed by a person, or of other evidence relating to that declaration or return in the possession of the Officer, reveals a fraudulent evasion of taxes, there shall be no limitation.
(3) In the case of substantial understatement of tax liability of twenty- five percent or more, and where there has been no fraud, suit shall be brought within six years.
(4) Where a person has deducted taxes under the provisions of this chapter and has failed to pay the amounts so deducted to the Income Tax Officer, or where a person has wilfully failed or omitted to make the deductions required by this section, there shall be no limitation.
(c) This section shall not be construed to limit Council from recovering delinquent taxes by any other means provided by the Local Tax Enabling Act.
(d) The Income Tax Officer may sue for the recovery of an erroneous refund, provided that such suit is brought within two years after making such refund, except that the suit may be brought within five years if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.
(Ord. 1862. Passed 3-21-78.)