The amount of tax, interest and penalties imposed by this article shall be assessed within five years after the due date of the return, provided, that in the case of a false or fraudulent return filed with the intent to evade the tax, or in the event no return is filed, the assessment may be made at any time.
In the case of any overpayment of tax, interest or penalties imposed by this article, no refund shall be made unless the taxpayer has filed a claim therefor within five years after the due date of the return. The City Clerk shall determine the taxpayer's claim and notify the taxpayer of this determination within ninety days after the receipt thereof.
Notwithstanding such periods of limitation set forth in this section, the making of assessments or claims for refunds after a final determination by the State Tax Department of change in a taxpayer's State Business and Occupation Tax liability shall be within the period of limitation provided in Section 757.21.
(Ord. 77-30. Passed 12-19-77.)