(a) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. Taxpayers are required to comply with the requirements of this chapter and any rules and regulations promulgated thereto.
(b) Administrative Opinions: The Administrator shall have the power to issue opinions interpreting this chapter and/or the Administrator's regulations. An administrative opinion shall carry the full force and effect of a regulation under this chapter until the next meeting of the Board of Review, when the Board shall either adopt the opinion or reject the opinion.
(Ord. 262-1966. Passed 12-23-66; Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)