Section 13-909 – Offsets
(a) Without regard to the provisions of § 13-1104 of this title, if the tax collector determines a person’s financial institution franchise tax or income tax for multiple taxable years and simultaneously finds both overpayments and deficiencies in those taxable years, the tax collector: (1) may offset the deficiencies to the extent of the overpayments; but (2) may […]
Section 13-908 – Abatement
(a) If the tax collector determines that collection of financial institution franchise tax or income tax is not warranted because of the administration and collection costs involved, the tax collector may abate the tax or any interest, penalties or charges relative to the tax. (b) (1) The income tax imposed under this article shall be abated in the […]