The department may determine whether or not a return required by this chapter to be filed with it is correct. If a person makes an untrue or incorrect return of the gross production or the value of it, or fails or refuses to make a return, the department shall, under regulations adopted by it, determine the correct amount of gross production or the value of it, and compute the tax.
Section: Previous 43.55.023 43.55.024 43.55.025 43.55.028 43.55.029 43.55.030 43.55.040 43.55.050 43.55.060 43.55.070 43.55.075 43.55.080 43.55.090 43.55.100 43.55.110 NextLast modified: November 15, 2016