City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.04
Section 08.04.060
 

Title 08 Taxation and Revenue

Chapter 08.04 Gambling Tax

Section 08.04.060 Procedure upon Underpayment

  1. Whenever it may appear to the chief financial officer that a payment has been made in an amount less than that properly due, the chief financial officer notifies the taxpayer, in writing, of the amount found due and directs that payment be made within ten days or such longer time as the chief financial officer may determine.
     
  2. The chief financial officer may not so reassess a taxpayer who has underpaid any sum more than four years after the close of the particular tax year involved, unless the taxpayer has practiced fraud or material misrepresentation or unless the taxpayer has waived this limitation.

Date Passed: Monday, May 7, 2007

Effective Date: Wednesday, June 20, 2007

Recodification ORD C34025 Section 1