If the amount of a taxpayer's gross income or the business classification reported on his State Business and Occupation Tax return for any taxable year is adjusted, reclassified, changed or otherwise corrected by the State Tax Department, the taxpayer shall report the same to the City Clerk within ninety days after the final determination of such change by the State Tax Department, and shall concede the accuracy of such determination or state wherein it is erroneous.
Any taxpayer filing an amended State Business and Occupation Tax return shall also file an amended return with the City Clerk within ninety days thereafter, and shall furnish such information as the City Clerk may require.
In the event of a final determination by the State Tax Department of a deficiency in the taxpayer's State Business and Occupation Tax liability, the period of limitations upon assessment of a deficiency reflecting such final determination in the tax imposed by this article shall not expire until ninety days after the City Clerk is advised of a determination by the taxpayer.
In the event of a final determination by the State Tax Department of an overpayment in the taxpayer's State Business and Occupation Tax liability, the taxpayer may file a claim for refund with the City Clerk within ninety days, at the latest, after such final determination. The City Clerk shall determine the taxpayer's claim and notify the taxpayer, in writing, of his determination within ninety days after the receipt of such claim for refund.
(Ord. 77-30. Passed 12-19-77.)