(A) An OPINION OF THE FISCAL OFFICER means an opinion issued under this section with respect to prospective municipal income tax liability. It does not include ordinary correspondence of the Fiscal Officer.
(B) A taxpayer may submit a written request for an opinion of the Fiscal Officer in accordance with the rules and regulations.
(C) A taxpayer is not relieved of tax liability for any activity or transaction related to a request for an opinion that contained any misrepresentation or omission of one or more material facts.
(D) A Fiscal Officer may refuse to offer an opinion on any request received under this section. Such refusal is not subject to appeal.
(E) An opinion of the Fiscal Officer binds the Fiscal Officer only with respect to the taxpayer for whom the opinion was prepared and does not bind the Fiscal Officer of any other municipal corporation.
(F) An opinion of the Fiscal Officer issued under this section is not subject to appeal.
(Ord. 2015-29, passed 11-9-2015; Ord. 2023-21, passed 12-11-2023)