(A) In addition to any criminal penalties which may be imposed pursuant to § 36.99, all taxes shall be collectible, together with any interest and penalties thereon, by civil suit. Except in the case of fraud, omission of 25% or more 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. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Director shall be one year from the time of the final determination of the federal tax liability.
(B) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which the payment was made or the return was due or within three months after final determination of the federal tax liability, whichever is later.
(C) Additional amounts of less than $10 shall not be refunded or assessed unless the assessment results from income which the taxpayer has failed to report.
('80 Code, § 93.11) (Ord. 741, passed 4-3-73; Am. Ord. 2015-04, passed 12-1-15)
Statutory reference:
Statute of limitations, interest on late refunds, see R.C. § 718.06