§ 4.18.720. Cancellation of illegal determination—Procedure—Limitation.
Latest version.
(a) If any amount in excess of twenty-five dollars has been illegally determined,
either by the person filing the return or by the department, the department shall
certify this fact to the board of county commissioners, and such board shall authorize
the cancellation of the amount upon the records of the department.
(b)
If an amount not exceeding twenty-five dollars has been illegally determined, either
by the person filing a return or by the department, the department, without certifying
this fact to such board, shall authorize the cancellation of the amount upon the records
of the department.
(Ord. 1011 § 1 (part), 1987)
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