(a) For tax years before the 1997 tax year and for tax years after the 1996 tax year for which a city has not entered into an agreement pursuant to Section 9 of Chapter 1 of the Internal Revenue Code, if the Administrator determines that a taxpayer or an employer subject to the provisions of this chapter has failed to pay the full amount of the tax due or tax withheld, he or she shall issue a proposed assessment showing the amount due and unpaid, together with interest and penalties that may have accrued thereon. The proposed assessment shall be served upon the taxpayer or employer in person or by mailing registered or certified mail to the last known address of the taxpayer or employer. Proof of mailing the proposed assessment is prima facie evidence of a receipt of the proposed assessment by the addressee.
(b) A taxpayer or employer has thirty days after receipt of a proposed assessment within which to file a written protest with the Administrator, or thirty days after receipt of a notice of intent to assess from the Department, the Administrator or the Department to file a written protest with the Department, the Administrator or the Department, shall then give the taxpayer or employer or his or her duly authorized representative an opportunity to be heard and present evidence and arguments in his or her behalf.
(Ord. 360. Passed 12-11-93.)