COM 0449.001 2020-2022 - Laserfiche WebLink

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accommodations which were exempt, for any portion of the taxable year, from the tax imposed under this Article, shall file a copy with the County Finance Director of the reconciliation for transient accommodations as prescribed by Section 237D-8.69 Hawaii Revised Statutes. (b) On or before the twentieth day of the fourth month following the close of the taxable year, every plan manager who has become liable for the payment of taxes under this Article during the preceding taxable year shall file with the County Finance Director a copy of the filed reconciliation with the State as prescribed by Section 237D-8.6, Hawaii Revised Statutes, indicating the period of time that the owner of a resort time share vacation unit was subject to the general excise tax or the tax under Section 237D-2(a), Hawaii Revised Statutes. Sec. -4.11 Assessment oft x upon failure to make return;limitation period; exceptions; extension by agreement. (a) If any operator or plan manager fails to make a return as required by this Article, the County Finance Director or designee shall make an estimate of the tax liability of the operator or plan manager from any information the County Finance Director or designee obtains, and according to the estimate so trade, assess the taxes, interest, and penalty due the County from the operator or plan manager, give notice of the assessment to the operator or plan manager, and make demand upon the operator or plan manager for payment. The assessment shall be presumed to be correct until and unless, upon an appeal duly taken, the contrary shall be clearly proved by the person assessed, and the burden of proof upon such appeal shall be upon the person assessed to disprove the correctness of assessment. (b) After a return is filed under this Article the County Finance Director or designee shall cause the return to be examined, and may make such further audits or investigation as the County Finance Director or designee considers necessary. If the County Finance Director or designee determines that there is a deficiency with respect to the payment of any tax due under this Article, the County Finance Director or designee shall assess the taxes and interest due the County, give notice of the assessment to the persons liable, and make demand upon the persons for payment. (c) Except as otherwise provided by this section, the amount of taxes imposed by this Article shall be assessed or levied within three years after the annual return was filed, or within three years of the due date prescribed for the filing of the return, whichever is later, and no proceeding in court without assessment for the collection of any of the taxes shall begin after the expiration of the period. Where the assessment of the tax imposed by this Article has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under Chapter 231, Hawaii Revised Statutes; provided that the levy is made or the proceeding began within fifteen years after the assessment of the tax. Notwithstanding any other provision to the contrary in this section, the limitation on collection after assessment in this section shall be suspended for the period. 5