Where an amended return must be filed in order to report additional income and pay any additional tax due, or claim a refund of tax overpaid, subject to the requirements and/or limitations contained in Section 181.05(e), such amended return shall be on a form obtainable on request from the Tax Director. A taxpayer may not change the method of accounting or apportionment of net profits after the due date for filing the original return.
Within three (3) months from the final determinations of any Federal tax liability affecting the taxpayer's Village tax liability, such taxpayer shall make and file an amended Village return showing income subject to the Village tax based upon such final determination of Federal tax liability, and pay any additional tax shown due thereon or make a claim for refund of any overpayment.
No refund shall be allowed unless a written request is presented to the Tax Director within three (3) years of the date the taxes were due. (Of Income Tax)