Any claim for credit for income taxes paid to another municipality or joint economic development district on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator within three years after the tax was due or the return was filed, whichever is later. Failure to file such claim for credit or refund, or assignment thereof, within the time prescribed herein, shall render such credit claim for refund or assignment null and void.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)