(A) When it appears to the collector of business taxes that the taxpayer has made a mathematical error or a clerical error, the collector of business taxes shall correct such error and notify the taxpayer, in writing, of the deficiency or overpayment in tax.
(B) The procedure for correcting such errors shall be the same as set forth in W. Va. Code 11-10-6.
(Ord. passed 12-18-1998)