34-67 New 128.0101 - 128.2702 enact income tax

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-16- Section 128.2303 ~uthority to Make and Enforce Regulations Said Administrator is hereby charged with the enforcement of the provisions of this Chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this Chapter, including provisions for the re-examination and correction of returns. Section 128.2304 Authority to Arrange Installment Payments The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions,he is unable to pay the full amount of the tax due. Such authoriza- tion shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this Chapter. Failure to make any deferred payment when due, shall cause th~' total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 128.1701 and 128.1505 of this Chapter shall apply. Section 128o2305 Authority to Determine Amount of Tax Due In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax ~ue, the Administrator may determine the amount of tax appear- ling to be due the City of Lakewood from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined together with interest and penalties thereon, if any. Section 128.2306 Authority to ~lake Investigations The Administrator, or any authorized employee, is hereby ~uthorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is sub- ject to the provisions of this Chapter, for the purpose of verifying the accuracy of any return made~ or, if no return was made, to ascertain the tax due under this Chapter. Every such employer, supposed employer, taxpayer or supposed tax- payer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.