(a) Collection of unpaid sums will follow the rules defined in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016.
(b) Refunds of overpayments will follow the rules defined in the New Carlisle Income Tax Rules and Regulations effective January 1, 2016. Where the total amount due or refund claimed for a tax year is less than ten dollars ($10.00), such amount shall not be collected or refunded.
(Ord. 15-54E. Passed 12-7-15.)