11 CSR 45-11.130 - Failure to File Return or Pay Tax or Fee
(1) Except in cases of fraud or evasion, if a
person neglects or refuses to make a return and payment as prescribed, the
commission shall make an estimate based upon any information in its possession,
or that may come into its possession, of the amount of the adjusted gross
receipts of, or the number of admission tickets issued by the delinquent for,
the period in respect to which it failed to make return and payment, and upon
the basis of this estimated amount or number compute and assess the tax or fee
payable by the delinquent; the estimate may be reconstructed for that period of
time for which the tax or fee may be collected as prescribed in this
section.
(2) After completing the
estimate assessment, the commission shall give the delinquent written notice of
the estimated assessment.
Notes
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