§ 3.40.150. Amended tax returns.

Latest version.

A.

Any tax return filed hereunder may be amended by the licensee within one year after the due date of the tax return being amended. No amendment by the licensee shall be allowed after this one-year period.

B.

Any tax return prepared and filed by the department on behalf of the licensee may be amended by the licensee within one year of the date filed by the department. No amendment by the licensee shall be allowed after this one-year period.

(Ord. No. 15-11 , § 1(Exh. A), 6-4-2015)

                    
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