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 1703.04(e) such amended return shall be on a form obtainable on request from the Department of Taxation. 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 determination of any Federal tax liability affecting the taxpayer's City tax liability, such taxpayer shall make and file an amended City return showing income subject to the City 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. Except for a claim resulting from and filed within three (3) months of the final determination of a taxpayer’s Federal tax liability, no refund shall be allowed unless a written request be presented to the Income Tax Administrator within three (3) years after the date the tax was due or the return was filed, whichever is later. (Ord. 24-2002. Passed 6-17-02.)