A. The Local Tax Administrator shall have the authority and duty to issue determinations of tax liability to taxpayers.
B. The determination notice shall be issued and sent to the taxpayer by certified mail, return receipt requested, no more than four (4) years after the end of the calendar year in which the tax was due; however, if less than seventy five percent (75%) of the tax was paid, a determination notice may be issued and sent no more than six (6) years after the end of the calendar year in which the tax was due; provided further, that if a fraudulent tax return was filed, no period of time shall limit the issuance of a determination notice.
C. All determinations of tax liability shall include the following information: 1) the reason for tax liability; 2) the amount of the tax liability, interest, and penalties due, as well as the basis for such calculation; 3) the procedure for appeals; and 4) information regarding the right of the City to audit the taxpayer’s books and records for a particular period, and its obligation to refund overpayments.
(Ord. 2504, 5-22-2018)