§ 4.04.460. Returns—Examination—Recomputation—Refunds and deficiencies.

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As soon as practicable after the return is filed, the director of finance shall examine it.
A.

If it then appears that the correct amount of tax to be remitted is greater or less than that shown in the return, the tax shall be recomputed.

B.

If the amount paid exceeds that which is due, the excess shall be refunded or credited against any subsequent remittance from the same person.

C.

If the amount paid is less than the amount due, the difference, together with interest thereon, at the rate of one-half of one percent per month from the time the return was due, shall be paid by the vendor within ten days after written notice and demand from the director of finance.

(Code 1981, § 2-4-31; Code 1993, § 4.04.460)

                    
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