Lenticular Clouds (lens shaped clouds) can form in the crest of the mountain waves if the air is moist. Roll Clouds can also occur in the rotors below the waves if the air is moist. These clouds are a good indication of the presence of mountain waves but, if the air is dry, there may not be any cloud to see.
Statute of Limitations. The statute of limitations for taxpayers to receive refunds is three years from the date the return was filed or two years from the date any tax was paid for the tax year in question. This doesn&amp;rsquo;t preclude you from filing a return.
There is no limit. However, a claim for a refund is limited to 3 years from the date of filing or due date which ever is later. Thus a 2010 return filed on 4/15/11 you can amend but no refund will be issued because that expired on 4/15/14. However a 2010 return filed on 1/1/15 can be amended and a refund generated until 1/1/18.