§ 21-8. Administration of subtitle.

(a) Rules and regulations.

Subject to Title 4 {"Administrative Procedure Act – Regulations"} of the City General Provisions Article, the Director of Finance is hereby authorized to adopt or promulgate such rules and regulations as he may deem necessary or proper:

(1) pertaining to the payment, collection, and accounting of the taxes levied and imposed by this subtitle; or

(2) in connection with the administration and enforcement of the provisions of this subtitle.

(b) Additional powers of Director of Finance.

In addition to the powers granted to the Director of Finance in connection with the collection of the tax imposed by this subtitle, he is hereby authorized and empowered:

(1) to compromise disputed claims in connection with the tax imposed by this subtitle and, for good and sufficient causes shown, to remit interest and penalties;

(2) to delegate any of his powers, duties, and functions in connection with the collection of the tax imposed by this subtitle and the enforcement of the provisions relating thereto to the City Collector or any other agent, representative, or employee of the Mayor and City Council of Baltimore; and

(3) to extend for good cause shown the time for filing any return required to be filed under this subtitle and for such period of time as he may deem reasonable.