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193.49   COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS.
   All taxes imposed by this chapter 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, or omission of a substantial portion of income subject to this tax, or of 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 a 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 Administrator shall be one year from the time of the final determination of the Federal tax liability.
(Ord. 1966-104. Passed 12-30-66.)
193.50   REFUNDS OF TAXES ERRONEOUSLY PAID.
   Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date upon which such payment was made or the return was due, or within three months after the final determination of the Federal tax liability, whichever is later.
(Ord. 1966-104. Passed 12-30-66.)
193.51   AMOUNTS OF LESS THAN ONE DOLLAR.
   (a)   Amounts of less than one dollar ($1.00) shall not be collected or refunded.
   (b)   Overpayments of less than five dollars ($5.00) shall not be refunded but shall be applied against liability in the subsequent year where it is evident that a liability will exist in the subsequent year.
(Ord. 1978-36. Passed 9-11-78.)
193.52   TAX CREDIT.
   (a)   When the taxable income of a resident of the City is subject to a municipal tax in another municipality or a Joint Economic Development District on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality equal to 100% taxable credit of a 2% limit of city income tax withheld or paid to other cities, including the taxes paid by a pass-through entity on behalf of the partners and/or shareholders.
   (b)   A claim for credit or refund under this section shall be made in such a manner as the Administrator may by regulation provide. If such City resident fails, neglects or refuses to file an annual return or declaration in the form prescribed by the Administrator, he or she shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 1986-41. Passed 8-11-86; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
193.53   CLAIM FOR CREDIT. (REPEALED)
   (EDITOR'S NOTE: Section 193.53 was repealed by Ordinance 2001-13, passed April 9, 2001.)
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