(A) If the Treasurer-Tax Collector is not satisfied that any return filed as required under the provisions of this article is correct, or that the amount of tax is correctly computed, he/she may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his/her possession or that may come into his/her possession within three calendar years of the date the tax was originally due and payable.
(B) One or more deficiency determinations of the amount of tax due for a period or periods may be made.
(C) When a person discontinues engaging in a business, a deficiency determination may be made at any time within three calendar years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is/was issued prior to the date the tax would otherwise be due, or issued after the discontinuation of the business.
(D) Whenever a deficiency determination is made, a notice shall be given to the person concerned in accordance with § 5.03.195.
(Measure C Initiative, adopted 2018)