Spokane Municipal Code

Title 08 Taxation and Revenue

Chapter 08.04 Gambling Tax

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