The following words and phrases, when used in this article,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
ASSESSMENT
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
BOARD
A board of local tax appeals established under §
325-52 herein (relating to administrative appeals).
ELIGIBLE TAX
Any of the following, including interest and penalty provided
by law, when levied by a political subdivision:
A.
Any tax authorized or permitted under the Act of December 31,
1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act."
B.
Any per capita tax levied under any act.
C.
Any occupation, occupation assessment or occupation privilege
tax levied under any act.
D.
Any tax on income levied under any act.
E.
Any tax measured by gross receipts levied under any act.
F.
Any tax on a privilege levied under any act.
G.
Any tax on amusements or admissions levied under any act.
H.
Any tax on earned income and net profits.
LOCAL TAXING AUTHORITY
A political subdivision levying an eligible tax, including
the City of Washington. The term shall include any officer, agent,
agency, clerk, income tax officer, collector, employee or other person
to whom the governing body has assigned responsibility for the audit,
assessment, determination or administration of an eligible tax. The
term shall not include a tax collector or collection agency who has
no authority to audit a taxpayer or determine the amount of an eligible
tax or whose only responsibility is to collect an eligible tax on
behalf of the governing body.
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be legally due.
TAXPAYER
An individual, partnership, association, corporation, limited-liability
company, estate, trust, trustee, fiduciary or any other entity subject
to or claiming exemption from any eligible tax or under a duty to
perform an act for itself or for another under or pursuant to the
authority of an act providing for an eligible tax.
UNDERPAYMENT
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
VOLUNTARY PAYMENT
A payment of an eligible tax made pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
local taxing authority is seeking to collect its delinquent taxes
or file a claim therefor.
A local taxing authority shall notify the taxpayer in writing
of the basis for any underpayment that the local taxing authority
has determined to exist. The notification shall include:
A. The tax period or periods for which the underpayment is asserted.
B. The amount of the underpayment, detailed by tax period.
C. The legal basis upon which the local taxing authority has relief
to determine that an underpayment exists.
D. An itemization of the revisions made by the local taxing authority
to a return or report filed by the taxpayer that results in the determination
that an underpayment exists.
Unless otherwise specified by the taxpayer, all voluntary payments
of an eligible tax shall be prioritized by the local taxing authority
as follows:
D. Any other fees or charges.
A political subdivision levying an eligible tax shall establish
an administrative process to receive and make determination on petition
from taxpayers relating to the assessment, determination or refund
of an eligible tax. The administrative process shall consist of any
one of the following:
A. Review and decision or hearing and decision by a local tax appeals
board appointed by the governing body. The board shall consist of
at least three but not more than seven members. Qualifications for
service on the board and compensation, if any, of the members shall
be determined by the governing body. The governing body may enter
into agreements with other political subdivisions to establish a joint
local tax appeals board.
B. Review and decision by the governing body in executive session.
C. A hearing and decision by a hearing officer appointed by the governing
body. The governing body shall determine the qualifications and compensation,
if any, of the hearing officer.
D. An administrative review or appeal process existing on the effective date of this article that is substantially similar to the procedures in Subsection
A,
B or
C.
Any information gained by a local taxing authority as a result
of any audit, return, report, investigation, hearing or verification
shall be confidential tax information. It shall be unlawful, except
for official purposes or as provided by law, for any local taxing
authority to:
A. Divulge or make known in any manner any confidential information
gained in any return, investigation, hearing or verification to any
person.
B. Permit confidential tax information or any book containing any abstract
or particulars thereof to be seen or examined by any person.
C. Print, publish or make known in any manner any confidential tax information.
Except as provided in §
325-48 herein (relating to interest on overpayment), this article shall not apply to any tax on real property.