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3.08.300   Deficiency determination-Recomputation of tax-Authority to make.
   If the administrator has reasonable cause to believe the return or returns of the amount of tax required to be paid to the city by any person under this article is erroneous, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods. (Prior code § 23.05.505)
3.08.310   Notice of administrator determination.
   The administrator shall give to the person written notice of any determinations made pursuant to Sections 3.08.290 and 3.08.300 of this chapter. This notice may be served personally or by postage prepaid mail addressed to the person at the address as it appears in the records of the administrator. In case of service by mail of any notice required under this article, the service is complete at the time of deposit in the United States mail. (Prior code § 23.05.506)
3.08.320   Hearing-Director of finance determination.
   Any person served pursuant to Section 3.08.310 of this chapter may, within fifteen (15) days after service or mailing of such notice, make application in writing to the director of finance for a hearing to review the amounts determined and assessed under Section 3.08.290 or 3.08.300 of this chapter. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the administrator shall become final and conclusive and immediately due. (Prior code § 23.05.507)
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