§ 99.14. Collection of unpaid taxes—Refunds.

A.

All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of twenty-five percent or more of income subject to this tax, or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an additional assessment may be made by the Commissioner shall be one year from the time of the final determination of the federal tax liability.

B.

Those officers or employees having control or supervision of, or charged with, the responsibility of filing the return and making payments for a C corporation or association shall be personally liable for failure to file the return or pay the taxes and penalties and interest due as required. The dissolution, bankruptcy or reorganization of any employer does not discharge the officers' or employees' liability for a prior failure of such business to file a return or pay the taxes due.

C.

Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which such payment was made or the return was due, or within three months after final determination of the federal tax liability, whichever is later.

D.

Additional amounts of less than $1.01 shall not be collected, refunded or credited.

(Ord. 418-2004: Ord. 774-2000; Ord. 999-1990; Ord. 634-1988; Ord. 1298-1962)