(A) The person may, within ten days after the day on which the notice is served, request in writing a conference. The request shall specify the person’s objections to the notice of deficiency.
(B) By way of illustration, but not limitation, a person who receives a notice of a deficiency may object on the following grounds:
(1) That the tax due has already been paid;
(2) That the Tax Collector miscalculated the amount of tax due;
(3) That the Tax Collector based his or her calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; and/or
(4) That the Tax Collector based his or her determination on an erroneous interpretation of a section of this chapter that establishes a category of business subject to a particular tax.
(Prior Code, § 110.63)