(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit as other debts of like amount are recoverable. No additional assessment shall be made after three years from the time a return was due or filed, whichever is later, provided, however, that there shall be no period of limitation on an additional assessment in a case of a return that omits gross income in excess of twenty-five percent (25%) of that required to be reported, or in the case of filing a false or fraudulent return with intent to evade the tax, or in the case of failure to file a return.
(b) If any employer fails to remit or collect a tax imposed by this chapter as prescribed by law, he/she shall be personally liable for the amount due. The Administrator may make an assessment against such employer based upon any information in his possession.
(c) If any person fails to file a return required by Section 181.05 and properly remit the tax due thereon, or fails to make a declaration required by Section 181.07, the Administrator may make an assessment of any unpaid portion of net taxes due. Such assessment may be based upon any information in the possession of the Administrator, including estimates based upon the taxpayer’s previous returns.
(d) In each case, the Administrator shall give to the person assessed, written notice of assessment. Such notice may be served by certified mail, registered mail, or personal service to the address of the taxpayer, or employer as it appears on the County Auditor’s tax list.
(e) Unless the employer or taxpayer to whom such notice of assessment is directed, files within thirty (30) days after service thereof, either personally or by registered or certified mail, a petition in writing, notarized or verified under each, by such employer or taxpayer, such assessment shall become inclusive and the amount thereof shall be due and payable. The petition must state with particularity the objections to the assessment.
(f) When a petition for reassessment is filed, the Administrator shall set the time and place of a hearing. Notice of the hearing and the Administrator’s findings shall be served by either certified or registered mail, or by regular mail if the certified or registered mail is undeliverable. Hearings may be continued by the Administrator at his sole discretion.
(g) Any penalty imposed by this chapter may be collected by assessment as provided by this section.
(h) All assessments not paid within thirty (30) days of becoming conclusive shall bear interest at the rate of one percent (1%) per month on the unpaid balance.
(i) The Administrator may designate one or more persons in his employ as hearing examiners to act as his agent in conducting the hearings authorized by this section.
(j) In those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations the period extended one year from the time of the final determination of the Federal tax liability. And, except, further, that taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the time of the payment thereof or within three months after the final determination of the Federal tax liability, whichever is later.
(Ord. 1445-97. Passed 11-19-97.)