(a) Civil actions to recover income taxes, penalties, and interest on the income taxes herein levied shall be brought within three years after the tax was due or the return was filed, whichever is later.
(b) Prosecutions for an offense made punishable under Section 183.97 shall be commenced within three years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six years after the commission of the offense.
(c) Claims for refund of income taxes levied by this chapter must be brought within the time limitation provided in subsection (a) above.
(Ord. 2000-64. Passed 11-28-00.)
(d) Interest shall be allowed and paid on any overpayment by a taxpayer of any municipal income tax obligation from the date of the overpayment until the date of the refund of the overpayment, except that if the overpayment is refunded within ninety days after the final filing date of the annual return or ninety days after the complete return is filed, whichever is later, no interest shall be allowed on the refunded overpayment. For purposes of computing the payment of interest on overpayments, no amount of tax for any taxable year shall be treated as having been paid before the date on which the tax return for that year was due without regard to any extension of time for filing that return. The interest shall be paid at the rate of interest prescribed by Section 5703.47 of the Revised Code.
(Ord. 2004-84. Passed 12-17-04.)