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A. Recomputation of Tax; Determination on Discontinuance of Business:
1. If the Tax Commission is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the County by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or more than one period.
2. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in subsection B2 of this Section as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this Chapter. (1973 Code §4.36.010)
B. Notice of Tax Commission's Determination:
1. Generally: The Tax Commission shall give to the retailer or person storing, using or consuming tangible personal property written notice of its determination. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the Tax Commission.
In case of service by mail of any notice required by this Chapter, the service is complete at the time of deposit in the United States post office. (1973 Code §4.36.060)
2. Deficiency Determination:
a. Except in the case of fraud, intent to evade this Chapter or authorized rules and regulations issued hereunder, failure to make a return or claim for additional amount pursuant to subsection 4.01.09B2c of this Chapter, every notice of a deficiency determination shall be personally served or mailed within three (3) years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later. In the case of failure to make a return, or claim for additional amount pursuant to subsection 4.01.09B2c of this Chapter, every notice of determination shall be mailed or personally served within eight (8) years after the last day of the calendar month following the quarterly period for which the amount is proposed to be determined.
b. The limitation specified in this subsection does not apply in case of a sales tax proposed to be determined with respect to sales of property for the storage, use or other consumption of which notice of a deficiency determination has been or is given pursuant to subsections B1 and B2a of this Section and subsections 4.01.09A5 and B1 of this Chapter. The limitation specified in this subsection B2 does not apply in case of an amount of use tax proposed to be determined with respect to storage, use or other consumption of property for the sale of which notice of a deficiency determination has been or is given pursuant to subsections B1 and B2a of this Section and subsections 4.01.09A5 and B1 of this Chapter.
c. If, before the expiration of the time prescribed in this subsection B2 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of the notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (1973 Code §4.36.070)
C. Interest and Penalties:
1. Interest on Deficiency: The amount of the determination, exclusive of penalties, shall bear interest at the rate of one-half of one percent (.50%) per month, or fraction thereof, from the last day of the month following the quarterly period for which the amount or any portion thereof should have been returned until the date of payment. (1973 Code §4.36.020)
2. Offsetting Overpayments; Computation of Interest: In making a determination, the Tax Commission may offset overpayments for a period or periods, together with interest on the overpayments, against underpayment for another period or periods, against penalties and against the interest on the underpayments.
The interest on underpayments and overpayments shall be computed in the manner set forth in subsection D3 of this Section and subsection 4.01.09B2 of this Chapter. (1973 Code §4.36.030)
a. Negligence, Disregard of Law and Regulations: If any part of the deficiency for which a deficiency determination if made is due to negligence or intentional disregard of this Chapter or authorized rules and regulations, a penalty of ten percent (10%) of the amount of the determination shall be added thereto. (1973 Code §4.36.040)
b. Fraud; Intent to Evade: If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this Chapter or authorized rules and regulations, a penalty of twenty five percent (25%) of the amount of the determination shall be added thereto. (1973 Code §4.36.050)
D. Overpayments; Excess Collected:
1. Certification of Excess Collected; Overpayment of Use Tax:
a. If the Tax Commission determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Tax Commission shall set forth that fact in the records hereof and shall certify to the Board of County Commissioners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the Board of County Commissioners, the excess amount collected or paid shall be credited on any amounts then due and payable from the person under this Chapter, and the balance shall be refunded to the person or his successors, administrators or executors.
b. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to Section 4.01.04 of this Chapter shall be credited or refunded by the County. (1973 Code §4.36.080)
2. Claims for Refund and Credits:
(1) No refund shall be allowed unless a claim therefor is filed with the Tax Commission within three (3) years from the last day of the month following the close of the quarterly period for which the overpayment was made or, with respect to determinations made under subsection A, B and C of this Section and subsection 4.01.09A of this Chapter, within six (6) months after the determinations become final or within six (6) months from the date of overpayment, whichever period expires later.
(2) No credit shall be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Tax Commission within such period or unless the credit relates to a period for which a waiver is given pursuant to subsection B2 of this Section. (1973 Code §4.36.090)
b. Credit or Refund for Use Tax: No credit or refund of any amount paid pursuant to Section 4.01.04 of this Chapter shall be allowed on the grounds that the storage, use or other consumption of the property is exempted under subsection 4.01.05C of this Chapter unless the person who paid the amount reimburses his vendor with respect to the sale of the property and paid by the vendor to the County. (1973 Code §4.36.100)
c. Claim Form and Contents: Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (1973 Code §4.36.110)
d. Notice of Disallowance of Claim: Within thirty (30) days after disallowing any claim in whole or in part, the Tax Commission shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. 1 (1973 Code §4.36.130)
e. Failure to File Claim: Failure to file a claim within the time prescribed in subsection D2a of this Section constitutes a waiver of any demand against the County on account of overpayment. (1973 Code §4.36.120)
3. Interest on Overpayments: Interest shall be paid upon any overpayment of any amount of tax at the rate of one-half of one percent (.5%) per month from the last day of the calendar month following the quarterly period for which the overpayment was made, but no refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.
The interest shall be paid as follows:
a. In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he has not already filed a claim, is notified by the Tax Commission that a claim may be filed or the date upon which the claim is certified to the Board of County Commissioners, whichever date is earlier;
b. In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (1973 Code §4.36.140)
If the Tax Commission determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (1973 Code §4.36.150)
1. See subsection 4.01.08B of this Chapter.