Skip to code content (skip section selection)
In addition to the procedure set forth in Section 890.11, the Tax Administrator may proceed to collect delinquent returns and tax in accordance with this section.
(a) If any employer fails to remit or collect a tax as required by Section 890.06, he shall be personally liable for the amount due. The Administrator may make an assessment against such employer based upon any information in his possession.
(b) If any person fails to file a return required by Section 890.05 and properly remit the tax due thereon, or fails to make a declaration required by Section 890.07, the Administrator may make an assessment of any unpaid portion of net taxes due. Such assessment may be based upon any information in the possession of the Administrator, including estimates based upon the taxpayer's previous returns.
(c) In each case, the Administrator shall give to the person assessed, written notice of the assessment. Such notice may be served by certified mail, registered mail or personal service. If the taxpayer refuses receipt of certified or registered mail, the sending of said notice by regular mail will constitute valid receipt of assessment.
(d) Unless the employer or taxpayer to whom such notice of assessment is directed, files within 30 days after service thereof, either personally or by registered or certified mail, a petition in writing, notarized or verified under oath by such employer or taxpayer, such assessment shall become conclusive and the amount thereof shall be due and payable. Such petition shall state with particularity the objections to the assessment.
(e) When a petition for reassessment is filed, the Administrator shall set the time and place for a hearing. Notice of the hearing and the Administrator's findings shall be served by either certified or registered mail, or by regular mail if the certified or registered mail is undeliverable. The Administrator at his sole discretion may continue hearings.
(f) Any penalty imposed by this chapter may be collected by assessment as provided by this section.
(g) All assessments not paid within 30 days of becoming conclusive shall bear interest at the rate of 1.5% per month on the unpaid balance.
(h) The Administrator may designate one or more persons in his employ as hearing examiners to act as his agent in conducting the hearings authorized by this section.
(Ord. 78-28. Passed 3-23-78; Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05 Ord. 09-71. Passed 12-21-09.)