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(A) If the Tax Collector determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or for a prior license year, he or she shall give the person written notice of the deficiency, pursuant to § 111.14.
(B) The notice of deficiency shall specify:
(1) The total amount of tax due;
(2) The section of this chapter upon which the tax is based;
(3) The amount of tax paid;
(4) Any interest due;
(5) The balance owed;
(6) The manner and time period in which the person may respond to the notice of deficiency; and
(7) The consequences to the person if he or she fails to respond as specified.
(1981 Code, § 8-28)