§ 311-39. Amended Declarations.  


Latest version.
  • (a)

    An amended declaration is required whenever the taxpayer's estimated tax liability changes during the taxable year. A change in estimated tax liability may either increase or decrease the estimated tax liability for the taxable year.

    (b)

    When an amended declaration is filed, the unpaid balance of municipal income tax shown due thereon shall be paid in equal installments on or before the remaining payment dates set forth in Section 311-37 of this chapter, and the amended declaration must be filed on the next applicable due date.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)