111.1507 FAILURE TO PROCURE FORMS NOT EXCUSE.

   The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.

(Ord. 66-135. Enacted 12-27-66.)

COLLECTION OF UNPAID TAXES AND

REFUNDS OF OVERPAYMENTS

111.1701 UNPAID TAXES RECOVERABLE AS OTHER DEBTS.

   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 (3) years from the time the return was due or filed, whichever is later, provided, 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 Administrator shall be one (1) year from the time of the final determination of the Federal tax liability.

(Ord. 66-135. Enacted 12-27-66.)

111.1702 REFUNDS OF TAXES ERRONEOUSLY PAID.

   Taxes erroneously paid shall not be refunded unless a claim for refund is made within the time limitation provided in Ohio R.C. 718.06(A).

111.1703 AMOUNTS OF LESS THAN ONE DOLLAR.

   Amounts of less than one dollar ($1.00) shall not be collected or refunded.

(Ord. 66-135. Enacted 12-27-66.)

TAXPAYER RELIEF

111.1901 NONRESIDENT TAXPAYERS.

   (EDITOR'S NOTE: The provisions of Section 111.1901 were repealed by Ordinance 71-125, enacted 11-22-71.)