775.37 INSTALLMENT PAYMENTS.

   (a)   The Administrator is hereby authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when a taxpayer has proved to the Administrator that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter.

   (b)   Failure to make a deferred payment when due shall cause the total unpaid amount, including interest and penalties, to become payable on the demand of the Administrator and the provisions of Sections 775.26 and 775.29 shall apply.

(Ord. 1967-7. Passed 3-1-67.)