Section 78-A:11 Assessment of Additional Tax.
I. If any operator fails to make a return as required by this chapter, the department may make an estimate of the tax liability of the operator from any information it may obtain, and according to such estimate so made by the department, may assess the taxes, interest, and penalty due the state from the operator, may give notice of the assessment to the operator, and may make demand upon him for payment.
II. After a return is filed under this chapter, the department shall examine the return and may make such further audits or investigation as it considers necessary. If it determines that there is a deficiency with respect to the payment of any tax due under this chapter, it shall assess the taxes and interest due the state, give notice of the assessment to the person liable and make demand upon him for payment.
III. If the department finds that an operator liable for a tax designs to leave the state, or to remove his property from the state, or to conceal himself or his property, or to discontinue business, or to do any other act tending to prejudice or to render wholly or partially ineffective proceedings to collect the tax, unless proceedings be brought without delay, the department may immediately assess the tax, interest and penalties due the state and give notice of the assessment and the finding to the operator liable, together with a demand for immediate report or immediate payment, or both, of the tax declared to be in jeopardy, including interest and penalties. The department may make the estimate of the tax liability from any information it may obtain. The assessment is presumed to be correct, the burden of showing otherwise being on the operator. The tax, interest and penalties shall become due and payable at the time the demand for payment is made. The attorney general may at the same time, without delay, bring suit for the collection of the tax.
Source. 1967, 213:1. 1969, 287:19-21. 1975, 439:9, 25. 1983, 439:4. 1991, 163:26, eff. May 27, 1991.