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(A) The person may, within ten 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.
(B) By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds:
(1) That the tax due has already been paid;
(2) That the town miscalculated the amount of tax due;
(3) That the town based its calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted;
(4) That the town based its determination on an erroneous interpretation of a section of this chapter that establishes a category of business subject to a particular tax.
('72 Code, § 7-4.28)(Ord. 1090, passed 1-12-89)