(A) All taxes imposed by this chapter shall be collectable, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in cases 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 years from the time of payment of any tax due hereunder provided; however, that in those cases in which the 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 Tax Administrator shall be three years from the time of the final determination of the federal tax liability.
(B) Taxes erroneously paid shall not be refunded unless a claim for refund is made. Claims for refund of municipal income taxes must be brought within the time limitation provided in division (A) of this section.
(Prior Code, § 880A.114) (Ord. 92-11, passed 7-1-1991)