If a person fails to file a return at the time prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information it obtains. A return made by the department is prima facie good and sufficient for all legal purposes.
Section: Previous 43.05.010 43.05.020 43.05.025 43.05.030 43.05.040 43.05.050 43.05.060 43.05.070 43.05.075 43.05.080 43.05.085 43.05.090 43.05.095 43.05.100 43.05.110 NextLast modified: November 15, 2016