§ 4.18.400. Recomputation of tax—Determination on discontinuance of business.
Latest version.
(a) If the department is not satisfied with the return or returns of the tax or the
amount of tax required to be paid to the county by any person, it may compute and
determine the amount required to be paid upon the basis of the facts contained in
the return or returns or upon the basis of any information within its possession or
that may come into its possession. One or more deficiency determinations may be made
of the amount due for one or for more than one period.
(b)
When a business is discontinued, a determination may be made at any time thereafter
within the periods specified in Section 4.18.430 of this chapter as to liability arising out of that business, irrespective of whether
the determination is issued prior to the due date of the liability as otherwise specified
in this chapter.
(Ord. 1011 § 1 (part), 1987)
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