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for the period. <br /> C. The signature of the person filing the return or that <br /> of an agent duly authorized in writing. <br /> D. The period covered by the return. <br /> F. The amount of uncollectible rental charges subject <br /> to the lodging tax. <br /> copy of the Minnesota State Sales and Use Tax <br /> Return submitted by the operator for the period <br /> covered by the return. <br /> The operator may offset against the taxes payable with <br /> respect to any reporting period, the amount of taxes <br /> imposed by this Chapter previously paid as a result of any <br /> transaction the consideration for which became uncollectible <br /> during such reporting period, but only in proportion to the <br /> portion of such consideration which became uncollectible. <br /> 312.071 EXAMINATION OF RETURNS ADJUSTMENTS9 <br /> NOTICES AND ANDS: The Director may rely upon <br /> the Minnesota State Sales and Use Tax return filed by the <br /> operator with the State of Minnesota in determining the <br /> accuracy of a return riled under this Chapter. However, <br /> the Director shall be authorized to make any investigation <br /> or examination of the records and accounts of the person <br /> making the return, if the Director reasonably determines <br /> that such steps are necessary for determining the <br /> correctness of the return. The tax computed on the basis <br /> of such examination shall be the tax to be paid. if the tax <br /> due is found to be greater than that paid, such excess shalt <br /> be paid to the City within ten (10) days after receipt of a <br /> notice thereof, given either personally or sent by registers <br /> mail to the address shun on the return. If the tax paid is <br /> greater than the tax round to be due, the excess shall be <br /> refunded to the person who paid the tax to the City within <br /> ten (10) days after determination of such refund. <br /> 312,08: : Any person may apply to the Director for a <br /> refund of taxes paid for a prescribed period in excess of the <br /> amount legally due for that period, provided that no <br /> application for refund shall be considered unless filed <br /> within one year after such tax was paid, or within one year <br /> from the filing of the return, whichever period is the <br /> longer. The Director shall examine the claim and male <br /> and file written findings thereon denying or allowing the <br />