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• law requires, the Commissioner shall assess the license issuance fee and license for such year or years 'at the rate or rates prescribed for that tax year or years. This subsection permitting a six (6) year reach back shall be construed to permit assessments of tax only for a license year beginning January 1, 1997, or thereafter. (d) Except as specified in instances of fraud or failure to apply in the preceding section, the period for collecting any local license issuance fee and license tax shall not expire: (i) prior to the period specified in Virginia Code Section 58.1-3940, as amended, or (ii) two years after the final determination of an appeal for which collection has been stayed pursuant to Section 19- 32.1(b). or (d) of this chapter, or (iii) two years after the final decision in a court application pursuant to Virginia Code Section 58.1-3984 or similar law for which collection has been stayed, whichever is later. Section 14-6. Appeals and rulings. (a) Any person assessed with a license tax as a result of an audit may apply within ninety (90) days from the date of such assessment to the Commissioner for a correction for the assessment. The application must be filed in good faith and sufficiently identify the taxpayer, audit period, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer • relies, and any other facts relevant to the taxpayer's contention. The Commissioner may hold a conference with the taxpayer if requested by the taxpayer, or require submission of additional information and documents, a further audit, or other evidence deemed necessary for a proper and equitable determination of the application. The assessment shall be deemed prima facie correct. The Commissioner shall undertake a full review of the taxpayer's claims and issue a determination to the taxpayer setting forth its position. Every assessment pursuant to an audit shall be accompanied by a written explanation of the taxpayer's right to seek correction and the specific procedure to be followed. This written explanation shall include the name and address to which such an application should be directed. (b) Once a timely and complete application has been made, collection activity shall be suspended until a final determination is issued by the Commissioner, unless the Commissioner determines that such collection would be jeopardized by delay caused by the suspension or that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of Section 14-12 of this chapter, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" includes a finding that the application is frivolous, or that a taxpayer desires to (i) depart quickly from the city, (ii) remove his property therefrom, (iii) conceal himself or his property therein, • or (iv) do any other act tending to prejudice, or to render wholly Page 11 of 34