(a) Enforcement Provisions.
(1) The Tax Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the proper returns are filed by the taxpayer for all amounts owed by him.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to Chapter 171 or these Rules and Regulations, should submit to the Tax Commissioner in writing all the facts pertinent to the matter on which the ruling is sought.
(3) The Tax Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the proper returns are filed by the taxpayer for all amounts owed by him.
(b) Estimation of Tax by Tax Commissioner.
(1) Whenever the Tax Commissioner has been unable to secure information from the taxpayer as to his taxable income for any year, he may determine the amount of tax appearing to be due and assess the taxpayer upon the basis of such determination, together with interest and penalties as prescribed in Section 171.10.
(2) Such determination of tax may be adjusted upon submission by the taxpayer of actual records from which his tax may be computed, provided the submission of such actual records occurs within thirty (30) days of the Tax Commissioner's assessment notice.
(Ord. 2006-70. Passed 12-14-06.)