(A) The person may, within ten days after the day on which notice is served, request in writing a conference. The request shall specify the person’s objections to the notice of the deficiency.
(B) By way of illustration but not limitations, a person who receives notice of a deficiency may object on the following grounds:
(1) The tax has already been paid;
(2) The Tax Collector miscalculated the amount of tax due;
(3) The Tax Collector based his, her, or their calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; or
(4) The Tax Collector based the determination on an erroneous interpretation of a section of this chapter that establishes a category of business subject to a particular tax.
(Prior Code, § 16-57)