(A) Except as otherwise provided in this subchapter, any credit for erroneous overpayment of tax made by a dealer or subdealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer or subdealer must be so taken or filed within three years after the date on which the overpayment was made to the city.
(B) Except in the case of fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under this subchapter shall be served on dealers and subdealers within three years from the date upon which the additional taxes become due.
(Prior Code, § 35.070) (Ord. 1014, passed 7-19-1982)