Claim for Credit
Codified Ordinances of Cleveland § 191.1903
in effect§ 191.1903 Claim for Credit
Any claim for credit for taxes paid by a resident to another municipality on the same income taxable under this chapter or claim for or assignment of any refund due to the credit provided for in Section 191.1902, must be filed with the Tax Administrator on a form acceptable to the Tax Administrator within three (3) years from the due date of the city income tax return. If the resident, fails, neglects, or refuses to file such claim for refund or credit within the time prescribed by this section, such failure, neglect, or refusal shall render such credit, claim for refund, or assignment null and void and the resident shall be liable for the full amount of tax assessed by this chapter, together with interest and penalties.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)
Source: City of Cleveland, Ohio, Codified Ordinances and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/cleveland/latest/cleveland_oh/0-0-0-7664Fetched: 11/1/2026
