§ 311-89. Administrative Powers of the Tax Commissioner.

The tax commissioner has the authority to perform all duties and functions necessary and appropriate to implement the provisions of this chapter, including without limitation:

(a)

Exercise all powers of an inquisitorial nature as provided by law, including, in addition to the powers set forth in Section 311-87 of this chapter, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers set forth in this subsection (a) shall be exercised by the tax commissioner only in connection with the performance of the tax commissioner's duties under this chapter;

(b)

Appoint agents and prescribe their powers and duties;

(c)

Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;

(d)

Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid;

(e)

Make all tax findings, determinations, computations, assessments and orders the tax commissioner is by law authorized and required to make and, pursuant to time limitations provided by law, on the tax commissioner's own motion, review, redetermine, or correct any tax findings, determinations, computations, assessments or orders the tax commissioner has made, but the tax commissioner shall not review, redetermine, or correct any tax finding, determination, computation, assessment or order which the tax commissioner has made for which an appeal has been filed with the local board of review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;

(f)

Destroy any or all returns or other tax documents in the manner authorized by law;

(g)

Enter into an agreement with a taxpayer to simplify the withholding obligations described in Section 311-23 of this chapter; and

(h)

Exercise the authority provided by law to take any action necessary to fulfill the responsibilities and duties of the tax commissioner under this chapter.

(Ordained by Emer. Ord. No. 363-2015, § 2, eff. Jan. 1, 2016)