If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Director of the Department of Finance and Administration shall make the return or list from the director's own knowledge and from such information as the director can obtain through testimony or otherwise. Any return or list so made by the director shall be prima facie good and sufficient for all legal purposes.
Section: Previous 26-59-105 26-59-106 26-59-107 26-59-108 26-59-109 26-59-110 26-59-111 26-59-112 26-59-113 26-59-114 26-59-116 26-59-117 26-59-118 26-59-119 26-59-120 NextLast modified: November 15, 2016