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on for which became uncollectible during such reporting period, but only in to the portion of such consideration that became uncollectible. 34-7. Examination of Return, Adjustments, Notices and Demands. Director may rely upon the Minnesota State Sales and Use Tax Return filed by the xator with the State of Minnesota in determining the accuracy of a return filed under this apter. However, the Director shall be authorized to make any investigation or examination the records and accounts of the person making the return, if the Director reasonably ermines that such steps are necessary for determining the correctness of the return. Operator shall provide to the City the results of any Minnesota Sales & Use Tax Return t performed along with any additional payments due to the City or refunds due from the tax computed on the basis of such examination shall be the tax to be paid. If the tax due is id to be greater than that paid, such excess shall be paid to the City within ten (10) days receipt of a notice thereof, given either personally or sent by registered mail to the ess shown on the return. If the tax paid is greater than the tax found to be due, the excess I be refunded to the person who paid the tax to the City within (10) days after rmination of such refund. 34-8. Refunds. y person may apply to the City for a refund of taxes paid for a prescribed period in excess the amount legally due for that period, provided that no application for refund shall be isidered unless filed within one year after such tax was paid, or within one year from the ng of the retum, whichever period is the longer. The Director shall examine the claim and ke and file written findings thereon denying or allowing the claim in whole or in part and til mail a notice thereof by registered mail to such person at the address stated upon the am. If such claim is allowed in whole or in part, the Director shall credit the amount of the )wance against any taxes due under this Chapter from the claimant and the balance of said >wance, if any, shall be paid by the Director to the claimant. 34-9. Failure to File a Return. If any operator required by this Chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, file such return or corrected return within five (5) days of receipt of such written notice and shall at the same time pay any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the Director shall make a return or corrected return, for such person from such knowledge and information as the Director can obtain, and assess a tax on the basis thereof, which tax, less any payments theretofore made on account of the tax for the taxable period covered by such return shall be paid within five (5) days of the 3