42-5026. Failure to file return; notice; hearing; levy of tax
A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.
B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known address, or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.
C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.
Section: Previous 42-5019 42-5020 42-5021 42-5022 42-5023 42-5024 42-5025 42-5026 42-5027 42-5028 42-5029 42-5029.01 42-5030 42-5030.01 42-5031 NextLast modified: October 13, 2016