(A) All taxes imposed by this subchapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of income, subject to this tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later; provided, however, in those cases in which the Commissioner of the Internal Revenue Service and the taxpayer have executed a waiver of the federal statute of limitation, the period within which an additional assessment may be made by the City Auditor shall be one year from the time of the final determination of the federal tax liability, whichever is later.
(B) Taxes erroneously paid shall not be refunded unless a claim for refund is made, in writing, to the City Auditor within six months from the date which such payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.
(Prior Code, § 15.01.13)