(a) A taxpayer or employer may file a written notice of appeal with the Secretary of the Income Tax Board of Review not more than thirty days after receipt of a final assessment, denial in whole or in part of a claim for refund, decision, order or special ruling of the Administrator or the Department of Treasury. Upon receipt of the notice of appeal, the Board shall notify the Administrator or the Department who or which shall forward within fifteen days, to the Board, a certified transcript of all actions and findings taken by the Administrator relating to the matter under appeal. The appellant or his or her duly authorized representative may inspect the transcript.
(b) The Board of Review shall grant the appellant a hearing at which the appellant or his or her duly authorized representative and the Administrator or the Department have an opportunity to present evidence relating to the matter under appeal. After conclusion of the hearing the Board, by a majority of its three members, shall affirm, reverse or modify the final assessment, denial, decision or order under appeal and furnish a copy of the decision to the appellant and to the Administrator or the Department.
(c) The provisions of this chapter as to the confidential character of tax data are applicable to proceedings pending before or submitted to the Board.
(d) A tax deficiency or refund and any interest or penalties on a deficiency or refund shall be paid within thirty days after receipt by the taxpayer or employer or by the City or the Department of notice of determination by the Board if no further appeal is made.
(Ord. 360. Passed 12-11-93.)