§ 23-63-4.6 - Deficiency determination – Determination without return.
SECTION 23-63-4.6
§ 23-63-4.6 Deficiency determination– Determination without return. – If any retailer fails to file a return or to keep records described in §23-63-4.5, or if the tax administrator is not satisfied with the amount of feespaid to him or her, the tax administrator may compute and determine the amountrequired by this chapter to be paid to him or her upon the basis of the factscontained in the returns which have been filed or upon the basis of anyinformation in the tax administrator's possession or that may come into his orher possession.