11 CSR 45-11.140 - Additional Assessments
(1) If the commission is not satisfied with
the return or payment of taxes or fees made by any licensee, the commission may
make an additional assessment of tax or fees due from the licensee, based upon
the facts contained in the return or upon any information within the
commission's possession or that shall come into the commission's
possession.
(2) The commission
shall give the licensee written notice of this additional or revised assessment
by certified or registered mail to the licensee at its last known
address.
(3) Except in the case of
a fraudulent return, or neglect or refusal to make a return, every notice of
additional amounts proposed to be assessed shall be mailed to the licensee
within three (3) years after the return was filed or was required to be filed.
In the case of a fraudulent return or of neglect or refusal to make a return,
there is no limitation on the period of time the commission has to
assess.
(4) Any amount assessed or
any additional amount assessed by the commission, together with the penalty, if
any, shall be due and payable from the licensee to the commission ten (10) days
after the service upon or mailing to the person, whichever is earlier, of
notice of the assessment or of the additional assessment, except only for these
amounts for which the person has filed those for review with the
commission.
Notes
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