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A. Any tax return filed under BMC 4.17.130 may be amended by the licensee.

B. Any tax return prepared and filed by the department on behalf of the licensee under BMC 4.17.140 may be amended by the licensee within one (1) year of the date filed by the department.

C. No amendment by the licensee shall be allowed after this one- (1-) year period. [Ord. 12-09 § 2.]