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A. (1) In addition to the powers provided in other provisions and chapters of this Code, including Chapter 2-32 of this Code, the comptroller is empowered to adopt, promulgate, and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this chapter and any tax ordinance.
(2) The comptroller may from time to time prescribe and publish rules or regulations concerning the manner, format and medium in which tax returns are to be filed and tax payments or remittances are to be made. Any such rules or regulations shall include a provision allowing a taxpayer or tax collector who may suffer a financial or other hardship to file and pay or remit by other means, if the taxpayer or tax collector demonstrates the hardship in a written application to the comptroller. Any such rules or regulations may also include a penalty of $20 per incident for failure to comply with the rules or regulations, which shall be in lieu of the penalties provided by Sections 3-4-200, 3-4-210 and 3-4-220 of this chapter. If the comptroller determines that the taxpayer or tax collector had reasonable cause for the failure to comply, then the $20 penalty shall be waived.
B. (1) The comptroller may correct or amend any tax return or remittance return at any time.
(2) The comptroller is authorized to determine and assess any tax, interest or penalty due under this chapter, or under any tax ordinance, and may amend a tax determination and assessment at any time before it becomes final. Any tax determination and assessment, or amended tax determination and assessment, shall be deemed prima facie correct and the burden shall be on the person assessed to prove the contrary.
C. (1) In addition to the comptroller's authority to determine and collect any nontax debt by any other means, the comptroller is further authorized to assess any nontax debts due and owing the city by adding them to a tax determination and assessment.
(2) The department may issue, correct or amend any assessment of any nontax debt at any time before the tax determination and assessment becomes final. All initial nontax debt assessments and any amended nontax debt assessments shall be deemed prima facie correct and the burden shall be on the person assessed a nontax debt to prove the contrary.
D. The department is authorized to examine the books and records of any taxpayer or tax collector during business hours of the day to verify the accuracy of any return made or, if no return was made, then to ascertain and assess the tax imposed by any tax ordinance.
E. In the course of any audit, investigation or other inquiry, the comptroller may require any taxpayer or tax collector to file information on a form prescribed and furnished by the department.
F. The comptroller shall provide for a conference between a taxpayer or tax collector and a representative of the department to be held after the audit of the taxpayer or tax collector is completed and at least 20 calendar days before the comptroller issues a notice of tax determination and assessment; provided, however, that the department shall not be required to hold a conference if the comptroller determines in his or her sole discretion either (a) that delay will jeopardize the collection of any unpaid taxes or (b) that the taxpayer or tax collector will not agree to a date for holding the conference that is within 14 calendar days after the department notifies the taxpayer or tax collector that the audit has been completed. Conferences shall be held in person if deemed practicable by the department or otherwise by telephone.
G. The comptroller, with the approval of the corporation counsel, may compromise all disputes in connection with any tax or interest due or any tax, interest or penalty assessed.
H. For any debt arising in connection with a tax for which returns are required to be filed with the department, if the comptroller determines in his or her discretion that the costs of billing, maintaining, processing and otherwise administering the debt would exceed the amount of the debt itself, then the comptroller may order that no billing, maintaining, processing or other administrative costs be incurred with respect to such debt; provided, however, that such action on the part of the comptroller shall not be construed as a release, cancellation or discharge of the debt itself.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 5-24-06, p. 76266, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)