The person may, within 10 days after the day on which notice is served, request a conference in writing. The request shall specify the person’s objections to the notice of deficiency. By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds:
(A) That the tax due has already been paid;
(B) That the tax collector miscalculated the amount of tax due;
(C) That the tax collector based his calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; or
(D) That the tax collector based the determination on an erroneous interpretation of a section of this chapter that establishes a category of business subject to a particular tax.
(Ord. 2012-1, passed 4-2-2012)