Any claim for credit for income taxes paid another municipality on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31st of the year following that for which such credit is claimed. Failure to file such claim for credit or refund, as assignment thereof, within the time prescribed herein shall render such credit, claim for refund, or assignment null and void. (1969 Code 92.37)
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION