"Taxpayer's rights and responsibilities" means the rights provided to taxpayers in Ohio R.C. 718.11, 718.12, 718.19, 718.23, 718.36, 718.37, 5717.011 and 5717.03 and the responsibilities of taxpayers to file, report, withhold, remit and pay City income taxes and otherwise comply with Ohio R.C. Chapter 718, New Carlisle ordinances and the New Carlisle Income Tax Rules and Regulations. The New Carlisle Income Tax Rules and Regulations effective January 1, 2016 define the delinquent processes for both direct and withholding accounts along with the process for taxpayers to protest or appeal any decision of the Tax Administrator.
(Ord. 15-54E. Passed 12-7-15.)