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- Description
- Adds §§ 4.03.095 and 4.09.076; amends §§ 4.03.090, 4.03.100, 4.03.110, 4.03.120, 4.03.140, 4.03.170, 4.03.220, 4.09.030, 4.09.050, 4.09.070, 4.09.075, 4.09.090 and 4.09.100, business and occupation tax code
- Disposition
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Codified
- Adoption Date
- 11/15/2004
- Files Available
- Affecting
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4.03.090, Underpayment of tax, interest, or penalty – Interest
(Amended by § 1)
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4.03.095, Time in which assessment may be made
(Amended by § 2)
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4.03.100, Overpayment of tax, penalty, or interest – Credit or refund – Interest rate – Statute of limitations
(Amended by § 3)
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4.03.110, Late payment – Disregard of written instructions – Evasion – Penalties
(Amended by § 4)
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4.03.120, Cancellation of penalties and interest
(Amended by § 5)
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4.03.140, Correction of tax – Administrative appeal
(Amended by § 6)
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4.03.170, Ancillary allocation authority of director
(Amended by § 7)
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4.03.220, Unlawful actions – Violation – Penalties
(Amended by § 8)
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4.09.030, Definitions
(Amended by § 9)
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4.09.050, Imposition of the tax – Tax or fee levied
(Amended by § 10)
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4.09.070, Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes
(Amended by § 11)
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4.09.075, Deductions to prevent multiple taxation of manufacturing activities and, for tax periods prior to January 1, 2008, of transactions involving more than one city with an eligible gross receipts tax
(Amended by § 12)
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4.09.076, Assignment of gross income derived from intangibles
(Amended by § 13)
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4.09.090, Exemptions
(Amended by § 14)
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4.09.100, Deductions
(Amended by § 15)