§ 9-47. Deficiency determinations

If the tax collector is not satisfied that any statement filed as required under the provisions of this title is correct, or that the amount of tax is correctly computed, he may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his possession or that may come into his possession. One (1) or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within three (3) years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination was issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be mailed to the last known address of the owner of the business.

(Ord. No. 85-8, § 3, 4-1-85)