§ 880.40 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.

   (A)   The Administrator is hereby authorized to arrange for the payment of unpaid taxes, interest and surcharges on a schedule of installment payments, when the taxpayer has proved to the Administrator 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 proper returns are filed by the taxpayer for all amounts owned by him or her under this chapter.

   (B)   Failure to make any deferred payment when due shall cause the total unpaid amount, including surcharge and interest, to become payable on demand and the provisions of §§ 880.27 and 880.30 shall apply.

(Ord. 66-67, passed 12-18-1967)