§ 36.18 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (A)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed, and insofar as the collection of taxes levied hereunder, actions or proceedings for collecting any tax so levied, and enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied hereunder are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in §§ 36.11 and 36.12.

   (B)   Annual returns due for all or part of the last effective year of this chapter shall be due on the date provided in §§ 36.04 and 36.05 as though the same were continuing.

(Prior Code, § 880A.16) (Ord. 92-11, passed 7-1-1991)