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<br />is within the scope of his duties; and in any such case there
<br />shall be placed on file and in his department's office a
<br />statement of (A) the amount of tax assessed, -or proposed to be
<br />assessed, (B) the amount of penalties and interest imposed or
<br />proposed to be assessed, (C) the amount of penalties and
<br />interest imposed or which could have been imposed by law with
<br />respect to the item (A), as computed by him, (0) the total
<br />amount of liability as determined by the terms of the
<br />compromise, and the actual payments thereon with the dates
<br />thereof and (E) the reasons for the compromise.
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<br />[(13)]1l1l Retroactivity of rulings: To prescribe the extent,
<br />if any, to which any ruling, regulation, or construction of the
<br />provisions of this chapter shall be applied without retroactive
<br />effect.
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<br />[(14)]ilal Remission of delinquency penalties and interest:
<br />Except in cases of fraud or wilful violation of the provisions
<br />of this chapter or wilful refusal to make a return setting
<br />forth the information required by this chapter (but inclusion
<br />in a return of a claim of nonliability for the tax shall not be
<br />deemed a refusal to make a return), he may remit any amount of
<br />penalties or interest added, under this chapter, to any tax
<br />that is delinquent for not more than [ninety]one hundred eiahtv
<br />days, in a case of excusable failure to file a return or pay a
<br />tax within the time required by this chapter, or in a case of
<br />uncollectibility of the whole amount due; and in any such case
<br />there shall be placed on file in his office a statement showing
<br />the names of the person receiving such remission, the principal
<br />amount of the tax, and the year or period involved.
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<br />[(15)]1lil Closing agreements: To enter into an agreement in
<br />writing with any taxpayer or other person relating to the
<br />liability of such taxpayer or other person, under this chapter,
<br />the administration of which is within the scope of his duties,
<br />in respect to any taxable period, or in respect of one or more
<br />separate items affecting the liability for any taxable period,
<br />such agreement, signed by or on behalf of the taxpayer or other
<br />person concerned, and by or on behalf of the County, shall be
<br />final and conclusive, and except upon a showing of fraud or
<br />malfeasance or misrepresentation of a material fact, (A) the
<br />matters agreed upon shall not be reopened, and the agreement
<br />shall not be modified, by any officer or employee of the
<br />County, and (B) in any suit, action or proceeding, such
<br />agreement, or any determination, assessment, collection,
<br />payment, refund or credit made in accordance therewith, shall
<br />not be annulled, modified, set aside or disregarded.
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<br />[(16)]1l2l Other powers and duties: In addition to the powers
<br />and duties contained in this section, the powers and duties
<br />contained in this chapter for levying, assessing, cOllecting,
<br />receiving, and enforcing payments of the tax imposed hereunder,
<br />and otherwise relating thereto, shall be severally and
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