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.
Tax law says a taxpayer has three years to file a return and get the associated refund. Since the 2011 tax year returns were due by the April 2012 deadline, that three-year window allows these forms to be filed by the April 2015 filing due date. The time-shift tax filing is not unusual.