(A) The person may, within ten days after the day on which notice is served, request a conference in writing. The request shall specify the person’s objection to the notice of deficiency.
(B) By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds.
(2003 Code, § 15-219)
(1) The tax collector has already been paid.
(2003 Code, § 15-219.1)
(2) The tax collector miscalculated the amount of tax due.
(2003 Code, § 15-219.2)
(3) The tax collector based his or her calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted.
(2003 Code, § 15-219.3)
(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.
(2003 Code, § 15-219.4)