(b) It shall be the duty of the Commissioner of Taxation to collect and receive the tax imposed by this chapter in the manner prescribed herein. It shall also be his duty to keep an accurate record showing the amount received by him by each taxpayer required to file a declaration and/or make a return, the date of said receipt and to preserve such records for a period of not less than five (5) years.
(c) The Commissioner is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and corrections of returns and payments.
(d) Whenever the Commissioner issues a decision that is appealable to the Board of Review (185.12), he or she must inform the taxpayer of their right to appeal and the manner in which the appeal is to be filed.
(e) The Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(f) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Commissioner may determine the amount of tax appearing to be due Whitehouse from the taxpayer and shall send to such taxpayer by certified mail a written statement showing the amount of tax, if any, so determined, together with interest and penalties thereon. Such determination may be modified or amended based upon information or data subsequently secured or made available to the Commissioner. If the taxpayer fails to respond to the assessment within thirty (30) calendar days, the tax, penalties and interest assessed shall become due and payable and collectible as are other unpaid taxes. This does not apply to routine audit adjustments.
(g) Subject to the consent of the Board of Review or pursuant to the regulation approved by such Board, the Commissioner shall have the power to compromise any interest and penalty, or both, imposed by Section 185.10 of the chapter.
(Ord. 23-2003. Passed 11-18-03.)