If you received a letter similar to the sample shown below, you must follow the instructions as stated.
What is a Determination?
In the event that no Payroll Expense Tax Return for 2012 is filed for a business believed to have taxable payroll expense greater than $150,000, the Tax Collector issues a Notice of Determination estimating the amount of tax due and assesses applicable penalties, interest, and administrative fees. If you have received a Notice of Determination, you must take action by October 31, 2013 to either file to report the correct amount due or pay the amount of the assessment. After October 31, 2013, the Determination becomes final and may be subject to additional enforcement.
If you agree with the Determination, click here to pay.
If you disagree with the Determination, click here to file your 2012 Payroll Expense Tax Return.