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F. A copy of the Minnesota State Sales and Use Tax Return submitted <br />by the operator for the period covered by the return. <br /> <br />The operator may offset against the taxes payable with respect to any <br />reporting period, the amount of taxes imposed by this Chapter previously <br />paid as a result of any transaction the consideration for which became <br />uncollectable during such reporting period, but only in proportion to the <br />portion of such consideration which became uncollectable. <br /> <br />204.07 Examination of Return, Adjustments, Notices and Demands. <br /> The Director may rely upon the Minnesota State Sales and Use Tax Return filed <br />by the operator with the State of Minnesota in determining the accuracy of a <br />return filed under this Chapter. However, the Director shall be authorized to <br />make any investigation or examination of the records and accounts of the person <br />making the return, if the Director reasonably determines that such steps are <br />necessary for determining the correctness of the return. The tax computed on <br />the basis of such examination shall be the tax to be the tax to be paid. If the tax <br />due is found to be greater than that paid, such excess shall be paid to the City <br />within ten (10) days after receipt of a notice thereof, given either personally or <br />sent by registered mail to the address shown on the return. If the tax paid is <br />greater than the tax found to be due, the excess shall be refunded to the person <br />who paid the tax to the City within ten (10) days after determination of such <br />refund. <br /> <br />204.08 Refunds. Any person may apply to the Director for a refund of <br />taxes paid for a prescribed period in excess of the amount legally due for that <br />period, provided that no application for refund shall be considered unless filed <br />within one year after such tax was paid, or within one year from the filing of the <br />return, whichever period is the longer. The Director shall examine the claim and <br />make and file written findings thereon denying or allowing the claim in whole or in <br />part and shall mail a notice thereof by registered mail to such person at the <br />address stated upon the return. If such claim is allowed in whole or in part, the <br />Director shall credit the amount of the allowance against any taxes due under this <br />Chapter from the claimant and the balance of said allowance, if any, shall be paid <br />by the Director to the claimant. <br /> <br />204.09 Failure to File a Return. <br /> <br /> A. If any operator required by this Chapter to file a return shall fail to do <br />so within the time prescribed, or shall make, willfully or otherwise, an <br />incorrect, false, or fraudulent return, the operator shall, upon written <br />notice and demand, file such return or corrected return within five (5) <br />days of receipt of such written notice and shall at the same time pay <br />any tax due on the basis thereof. If such person shall fail to file such <br />return or corrected return, the Director shall make a return or