§ 199.12 General Powers of the Commissioner

   In addition to all other powers granted to the Commissioner in this chapter, the Commissioner is hereby authorized and empowered:

   (a)   To make, adopt and amend rules and regulations appropriate to the carrying out of this chapter and the purposes thereof, and to prescribe the form of blanks, reports and other records relating to the enforcement and administration of this chapter;

   (b)   To extend, for cause shown, the time for filing any return for a period not exceeding sixty (60) days;

   (c)   To delegate the Commissioner’s functions hereunder to any employee or employees of the Division; and

   (d)   To assess, reassess, determine, revise and readjust the taxes imposed under this chapter.

(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)