(a) Unless expressly
authorized by law, the Tax Collector shall not apply any newly enacted
legislation retroactively or in a manner that will penalize a taxpayer
for complying with prior law.
(b) If the Tax
Collector adopts a new interpretation or application of any provision
of this Chapter or determines that any provision applies to a new
or additional category or type of business and the change in interpretation
or application is not due to a change in the law:
(1) the change
in interpretation or application applies prospectively only unless
it is favorable to taxpayers.
(2) the Tax
Collector shall not assess any tax, penalty or interest retroactively
based on the change in interpretation or application.
(c) for purposes
of subsection (b), "New interpretation or application" includes
policies and procedures which differ from established interpretations
of this Chapter.
(d) (Reserved)
Web.
Rev. Date: 10-19-2006
