§ 110.51  REQUEST FOR A CONFERENCE.
   (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)