(A) In addition to the provisions of § 38A.16, all taxes imposed by this chapter shall be collectible by the Tax Department, or its authorized agent, together with any interest, penalties and reasonable administrative costs thereon, by suit, or by other means as other debts of like amount are recoverable. No additional assessment shall be made after three years from the time of payment of any tax due hereunder, provided, however, that there shall be no period of limitation on an additional assessment in the case of a return that omits gross income of 25% of that required to be reported, or in the case of the filing of a false or fraudulent return with the intent to evade the tax, or in the case of failure to file a return. Reasonable administrative costs associated with the delinquent tax collection includes, but is not limited to, fees no less than 25% of the total delinquent amount, including the tax amount, interest and penalties of any post judgment account assigned to a collection agency and no greater than 35% of the total delinquent amount, including tax amount, interest and penalties of any prejudgment account assigned to a collection agency. In those cases in which the Administrator of the Internal Revenue Service 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 Tax Administrator shall be extended three years from the time of the final determination of the federal tax liability, except that taxes erroneously paid shall not be refunded unless a claim for refund is made within three years after the final determination of the federal tax liability.
(B) Those officers or employees having control or supervision of, or charged with, the responsibility of filing the return and making payments for a corporation or association shall be personally liable for failure to file the return or pay the taxes and penalties and interest due as required. The dissolution, bankruptcy, or reorganization of any employer does not discharge the officers’ or employees’ liability for a prior failure of such business to file a return or pay the taxes due.
(C) Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years 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.
(D) Amounts of less than $5 need not be collected and shall not be refunded.
(Ord. 623, passed 11-16-71; Am. Ord. 13-2001, passed 5-21-01; Am. Ord. 22-02, passed 9-3-02; Am. Ord. 03-2007, passed 2-5-07)
Statutory reference:
Statute of limitations for prosecutions and civil actions, see R.C. § 718.12