(a) General Rule. The amount of any tax, additions to tax, penalties and interest imposed by this article or any of the other articles of this chapter to which this article is applicable shall be assessed within three years after the date the return was filed (whether or not such return was filed on or after the date prescribed for filing); provided, that in the case of a false or fraudulent return filed with the intent to evade tax, or in case no return was filed, the assessment may be made at any time.
(b) Time Return Deemed Filed.
Early return. For purposes of this section, a return filed before the last day prescribed by law, or by regulations promulgated by the Director of Finance for filing thereof, shall be considered as filed on such last date.
(Ord. 1216. Passed 1-28-03.)