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380.07 Examination of Return, Adjustments, Notices and Demands: <br />The Director may rely upon the "Minnesota State Sales and Use Tax Return" filed by the Operator <br />with the State of Minnesota in determining the accuracy of a return filed under this Chapter. However, the <br />Director shall be authorized to make any investigation or examination of the records and accounts of the <br />person making the return, if the Director reasonably determines that such steps are necessary for <br />determining the correctness of the return. The tax computed on the basis of such examination shall <br />be the tax to be paid. If the tax due is found to be greater than that paid, such excess shall be paid <br />to the City within ten (10) days after receipt of a notice thereof, given either personally or sent by <br />registered mail to the address shown on the return. If the tax paid is greater than the tax found to be <br />due, the excess shall be refunded to the person who paid the tax to the City within ten (10) days <br />after determination of such refund. <br />380.08 Refunds: <br />Any person may apply to the Director for a refund of taxes paid for a prescribed period in excess <br />of the amount legally due for that period, provided that no application for refund shall be <br />considered unless filed within one (1) year after such tax was paid, or within one (1) year from <br />the filing of the return, whichever period is the longer. The Director shall examine the claim and <br />make and file written findings thereon denying or allowing the claim in whole or in part and <br />shall mail a notice thereof by registered mail to such person at the address stated upon the return. <br />If such claim is allowed in whole or in part, the Director shall credit the amount of the allowance <br />against any taxes due under this Chapter from the claimant and the balance of said allowance, if any, shall <br />be paid by the Director to the claimant. <br />380.09 Failure to File a Return: <br />A. If any Operator required by this Chapter to file a return shall fail to do so within the time <br />prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the <br />Operator shall, upon written notice and demand, file such return or corrected return within five <br />(5) days of receipt of such written notice and shall at the same time pay any tax due on the basis thereof. <br />If such person shall fail to file such return or corrected return, the Director shall make a return or <br />corrected return, for such person from such knowledge and information as the Director can <br />obtain, and assess a tax on the basis thereof, which tax, less any payments theretofore made on <br />account of the tax for the taxable period covered by such return shall be paid within five (5) days <br />of the receipt of written notice and demand for such payment. Any such return or assessment made by <br />the Director shall be prima facie correct and valid, and such person shall have the burden of <br />establishing its incorrectness or invalidity in any action or proceeding in respect thereto. <br />B. If any portion of a tax imposed by this Chapter, including penalties thereon, is not paid <br />within thirty (30) days after it is required to be paid, the City may institute such legal action as may be <br />necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action. <br />C. Upon a showing of good cause, the Director may grant an operator one 30-day extension of <br />time within which to file a return and make payment of taxes as required by this Chapter <br />provided that interest during such period of extension shall be added to the taxes due at the rate <br />of ten (10%) percent per annum. <br />Page 3 of 5 <br />