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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) Retroactivity of rulings: To prescribe the extent, if any,
<br />to which any ruling, regulation, or construction of the
<br />provisions of this chapter shall be applied without retroactive
<br />effect.
<br />
<br />(14) Remission of delinquency penalties and interest: Except in
<br />cases of fraud or wilful violation of the provisions of this
<br />chapter or wilful refusal to make a return setting forth the
<br />information required by this chapter (but inclusion in a return
<br />of a claim of nonliability for the tax shall not be deemed a
<br />refusal to make a return), he may remit any amount of penalties
<br />or interest added, under this chapter, to any tax that is
<br />delinquent for not more than [ninety]one hundred eiahtv days,
<br />in a case of excusable failure to file a return or pay a tax
<br />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) Closing agreements: To enter into an agreement in writing
<br />with any taxpayer or other person relating to the liability of
<br />such taxpayer or other person, under this chapter, the
<br />administration of which is within the scope of his duties, in
<br />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) Other powers and duties: In addition to the powers and
<br />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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