§ 82-37. Assessment of tax on failure to file return.  


Latest version.
  • The tax commissioner shall open the books for tax returns pursuant to this article on January 1, and close them on March 1, or as soon thereafter as possible. Should any taxpayer fail or refuse to make his return during such period, the tax commissioner shall, from the best information he can secure, ascertain the amount and value of such property not returned and assess the tax against such taxpayer. The tax commissioner shall thereupon mail to such taxpayer, at his last known address, a written notice of the assessment and the amount thereof.

(Code 1982, § 3-2-3; Ord. No. 412, § 3, 3-19-96)