CCP 11-15-2004 - Laserfiche WebLink

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. The tax computed on the basis of such examination shall be the tax to be paid. If the tax due is found to be greater than that paid, such excess shall be paid to the City within ten (10) days after receipt of a notice thereof, given either personally or sent by registered mail to the address shown on the return. If the tax paid is greater than the tax found to be due, the excess shall be refunded to the person who paid the tax to the City within (10) days after determination of such refund. 614.08 Refunds. Any person may apply to the Director for a refund of taxes paid for a prescribed period in exccss o[the amount legally due for that period, provided that no application for refund shall be considered unless filed within one year after such tax was paid, or within one year from the filing of the return, whichever period is the longer. The Director shall examine the claim and make and file writtcn findings thereon denying or allowing the claim in whole or in part and shall mail a notice thcreofby registered mail to such person at the address stated upon the return. If such claim is allowed in whole or in part, the Director shall credit the amount of thc allowance against any taxes due under this Chapter from the claimant and the balance of said allowance, if any, shall be paid by thc Director to the claimant. . 614.09 Failure to File a Return. A. If any operator required by this Chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, file such return or corrected return within five (5) days of receipt of such written notice and shall at the same time pay any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the Director shall make a return or corrected return, for such person from such knowledge and infonnation as the Director can obtain, and assess a tax on the basis thereof, which tax, less any payments theretofore made on account ofthc tax for the taxable period covered by such return shall be paid within five (5) days ofthe receipt of written notice and demand for such payment. Any such return or assessment made hy the Director shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. 4 .