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.
That is, the taxpayer had to file a claim for refund/credit within four years from April 15, the original due date of the return. For 1995 and later tax years, if the taxpayer filed a return on or before April 15, a claim for refund/credit must be filed within 4 years from April 15.