*This information is for Model City Tax Code purposes only. (a) Except as specifically provided, it shall be unlawful for any official or employee of the City to make known information obtained pursuant to this Chapter concerning the business

*This information is for Model City Tax Code purposes only. (a) The Taxpayer Problem Resolution Officer shall assist taxpayers in: (1) obtaining easily understandable tax information and information on audits, corrections and appeals procedures of

*This information is for Model City Tax Code purposes only. (a) Notwithstanding Section___ -540(a), no interest or penalty may be assessed on an amount assessed as a deficiency if either: (1) the deficiency assessed is directly attributable to

*This information is for Model City Tax Code purposes only. (a) The Tax Collector may authorize either credits or payments of refunds for any taxes, penalties or interest paid in excess of the amount actually due. Any credit authorized by the Tax

*This information is for Model City Tax Code purposes only. (a) Waiver of joint audit. A taxpayer that does not authorize a joint audit to be conducted for a tax jurisdiction is subject to audit by that tax jurisdiction at any time subject to the

*This information is for Model City Tax Code purposes only. (a) Within thirty (30) days after the day on which the Tax Collector furnishes the written notice required by Section ___-571(a), the taxpayer, pursuant to Section ___-570, may request the

*This information is for Model City Tax Code purposes only. (a) Any taxpayer who failed to pay any of the taxes imposed by this Chapter which were due or found to be due before the delinquency date shall be subject to and shall pay interest upon such

*This information is for Model City Tax Code purposes only. See also Regulation 571.1 (a) If the Tax Collector believes that the collection of any assessment or deficiency of any amounts imposed by this Chapter will be jeopardized by delay, he shall

*This information is for Model City Tax Code purposes only. (a) A taxpayer may seek judicial review of all or any part of a Hearing Officer's decision by initiating an action against the City in the appropriate Court of this County. A taxpayer is not

*This information is for Model City Tax Code purposes only. (a) Limitation when a return has been filed. (1) Except as provided elsewhere in this Section, the Tax Collector may assess additional tax due at any time within four (4) years after the