42-6207. Enforcement
Unless the context otherwise requires, the enforcement of the tax imposed under this article shall be governed by sections 545 through 590 of the model city tax code, as adopted by the city or town in which the government property improvement is located or, if the government property improvement is not located in a city or town or is located in a city or town that has not adopted the model city tax code, by sections 545 through 590 of the model city tax code as defined in section 42-6051, except that a refund may be allowed within the time allowed by the model city tax code for any taxpayer error regardless of whether the error relates to an erroneous legal interpretation or any other matter.
Section: Previous 42-6112 42-6201 42-6202 42-6203 42-6204 42-6205 42-6206 42-6207 42-6208 42-6209 42-6210 42-11001 42-11002 42-11003 42-11004 NextLast modified: October 13, 2016