§ 95.22 DUTIES OF TAX ADMINISTRATOR.

   (A)   Enforcement provisions.

      (1)   Any taxpayer or employer desiring a special ruling on any matter pertaining to this subchapter or these rules and regulations, should submit to the Tax Administrator in writing all the facts pertinent to the matter on which the ruling is sought.

      (2)   The Tax Administrator 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 Administrator that, due to certain hardship conditions, he is unable to pay the full amount of tax due. Such authorization shall not be granted until the proper returns are filed by the taxpayer for all amounts owed by him or her.

      (3)   Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable immediately and the provisions of §§ 95.11 and 95.12 shall apply.

   (B)   Estimation of tax by Tax Administrator.

      (1)   Whenever the Tax Administrator 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 § 95.10.

      (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 30 days of the Tax Administrator’s assessment notice.

(Ord. 1-05, passed 1-24-05)