The Secretary is hereby charged with the administration and enforcement of the provisions of this subchapter and is hereby empowered to prescribe, adopt, promulgate, enforce reasonable rules and regulations relating to any matter pertaining to the administration and enforcement of this subchapter, to audit, verify, compute, to re-examine, determine, check, investigate or inquire into returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. The Secretary is authorized to make all inquiries relative to the determination and assessment of all taxes required to be paid hereunder and to determine and assess all deficiencies in taxes required to be paid hereunder. The term TAXES as used herein includes all penalties and interest.
(Ord. 1003, passed 7-16-1996)