Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director may adopt rules and regulations as necessary or appropriate to: govern the payment, collection, and accounting of the tax imposed by this subtitle; define any terms used in connection with the imposition and collection of the tax imposed under this subtitle; provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties; provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and otherwise administer, enforce, and carry out this subtitle. Ord. 13-139 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.