City Code Section
(Amended by Ordinance 188086, effective December 16, 2016.)
- A. Except as otherwise provided in this Code, any credit for erroneous overpayment of tax made by a Dealer, Seller or User taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a Dealer, Seller or User must be taken or filed within 3 years after the date on which the overpayment was made to the City.
- B. Except in the case of a fraudulent report or failure to make a report, every notice of additional tax proposed to be assessed under this Code shall be served on Dealers, Sellers and Users within 3 years from the date upon which such additional taxes become due or were paid, whichever is later, and shall be subject to penalty as provided in Section 17.105.095.
- C. In the case of the filing of a false or fraudulent report, a failure to file a required report, or willful refusal to remit the tax, an assessment may be made, or a proceeding for the collection of such assessment may be commenced, at any time.