(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 and limitations contained in §§ 39.040 and 39.041. Amended returns shall be on a form obtainable on request from the Finance Director .
(B) Within three months from the final determination of any federal tax liability affecting the taxpayer’s city tax liability, such taxpayer shall make and file an amended city return, showing income subject to the tax based on such final determination of federal tax liability, and pay any additional tax shown thereon, or make claim for refund of any overpayment.
(C) Information returns, schedules and statements required to support tax returns which are incomplete without such information shall be filed within the time limits set forth for the filing of the tax returns and the failure to file such information returns, schedules and statements shall be a violation of this chapter. Provided, however, that the taxpayer shall have ten days after notification by the Finance Director, or his authorized representative, to file the items required by this section.
(‘74 Code, § 93.24) (Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)