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<br />312.07: <br /> <br />312.08: <br /> <br />for the period. <br /> <br />C. The signature of the person filing the return or that <br />of an agent duly authorized in writing. <br /> <br />D. The period covered by the return. <br /> <br />F. The amount of uncollectible rental charges subject <br />to the lodging tax. <br /> <br />G. A copy of the Minnesota State Sales and Use Tax <br />Return submitted by the operator for the period <br />covered by the return. <br /> <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 /> <br />EXAMINATION OF RETURN, ADJUSTMENTS, <br />NOTICES AND DEMANDS: 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 filed 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 shall <br />be paid to the City within ten (10) days after receipt of a <br />notice thereof, given either personally or sent by registered <br />mail to the address shown on the return. If the tax paid is <br />greater than the tax found 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 /> <br />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 />