Legal Documents of Gatlinburg

The finance director is hereby empowered, for good cause shown, to refund to any taxpayer any overpayment of the taxes due under this chapter, and for this purpose the finance director may issue to any person an official credit memorandum for such overpayment of taxes which may be accepted by the finance director at full face value from the person to whom it is issued in the remittance for subsequent taxes accrued under the provisions of this chapter. Provided, however, in cases where a person has retired from business and has filed a final return, a refund of taxes may be made if it can be established to the satisfaction of the finance director that the tax was not due. Application for such refund, however, must be made within a period of ninety (90) days after the filing of such final return.

The finance director shall design, prepare, print and furnish to all persons, or make available to all persons who are subject to this chapter, all necessary forms for filing returns and instructions to insure a full collection from such persons and an accounting for the taxes due, but failure of any person to secure such forms shall not relieve such person from the payment of said tax at the time and in the manner herein provided.

The finance director and his assistants are hereby authorized and empowered to administer the oath for the purpose of enforcing and administering the provisions of this chapter.

The finance director shall have the power to make and publish reasonable rules and regulations not inconsistent with this chapter or other laws, or the constitution of the State of Tennessee or the United States, for the enforcement of the provisions of this chapter and the collection of revenues hereunder. (1976 Code, § 6-506)