Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance is hereby authorized to adopt or promulgate such rules and regulations as he may deem necessary or proper:pertaining to the payment, collection, and accounting of the taxes levied and imposed by this subtitle; or in connection with the administration and enforcement of the provisions of this subtitle. 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: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; 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 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. City Code, 1966, art. 28, §78(b), (c) 1976/83, art. 28, §38(b), (c) Ord. 57-1096 Ord. 58-1386 Ord. 76-141 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.