Section 23-1404. DETERMINATION OF TAX WHEN REPORT NOT FILED

Latest version.

1404.1If any statement required by this chapter is not filed, or if a statement when filed is incorrect or insufficient, the amount of tax due shall be determined by the OTR from such information as may be obtainable.

1404.2The OTR shall serve notice of the determination of tax due under this section on the taxpayer either by delivering it or causing it to be delivered to the taxpayer personally or by mailing it to the licensee, postage prepaid, addressed to the licensee at the licensed premises.

1404.3The amount determined and assessed in accordance with this section shall be payable within ten (10) days after the date of assessment.

source

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');