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for the period. <br /> 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 /> 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 <br /> uncollectible during such reporting period, but only in <br /> proportion to the portion of such consideration which <br /> became uncollectible. <br /> 312.07: EXAMINATION OF RETURN9 ADJUSTMENTS9 <br /> NOTICES AND HAND ; The Director may rely upon <br /> the Minnesota Mate and City Sales and Use Tax Return <br /> filed by the operator with the State of Minnesota in <br /> determining the accuracy of a return flied under this <br /> Chapter. However, the Director shall be authorized to <br /> make any investigation or examination of the records and <br /> accounts of the person making the return, if the Director <br /> reasonably determines that such steps are necessary for <br /> determining the correctness of the return. The tax <br /> computed on the basis of such examination shall be the tax <br /> to be paid. If the tax due is found to be greater than that <br /> paid, such excess shall be paid to the City within ten (10) <br /> days after receipt of a notice thereof, given either <br /> personally or sent by registered mail to the address shown <br /> on the return. If the tax paid is greater than the tax found <br /> to be due, the excess shall be refunded to the person who <br /> paid the tax to the City within ten (10) days after <br /> determination of such refund. <br /> 312.08: REFUNDS: 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 make <br /> and file written findings thereon denying or allowing the <br /> clainn in whole or in part and shall mail a notice thereof by <br /> registered mail to such person at the address stated upon <br />