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LIC-11.03 - Authority of Director


Administrative Rule Adopted by Revenue Division Pursuant to Rule-Making Authority



A. The Director is authorized to reduce or waive any tax owed if it is determined to be uncollectible or not cost-effective to collect.


B. The Director is authorized to sign any settlement agreement compromising any asserted tax liability.


C. The Director is authorized to accept unrestricted gifts to the Arts Education and Access Fund on behalf of the Division and City.


D. The Director is authorized to resolve all issues regarding the correct amount of Net Revenues to be paid to the School Districts and to the Regional Arts and Culture Council (RACC).


E. Authority granted to the Director by these rules may be delegated in writing to another employee within the Division.


F. The Director is authorized to waive or extend any timeline required by these rules for good cause shown.




Amended by Director of Revenue Division May 8, 2015.

Adopted by Director of Revenue Bureau February 20, 2013.

Filed for inclusion in PPD March 4, 2013.