111.1105 AMENDED RETURNS.

   (a)    Where necessary an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements, limitations, or both, contained in Sections 111.1701, 111.1702 and 111.1703 and Sections 111.1901, 111.1902 and 111.1903. Such amended return shall be on a form obtainable on request from the Administrator. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.

   (b)    Within three months from the final determination of any Federal tax liability affecting the taxpayer's Highland Heights tax liability, such taxpayer shall make and file an amended Highland Heights return showing income subject to the Highland Heights tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make claim for refund of any overpayment.
(Ord. 61-1966. Passed 12-27-66.)

PAYMENT OF TAX