§ 68-570. Assessment of unpaid tax.

(a)

If the commissioner determines that any person subject to the convention and tourism tax has a liability for which he has filed no return or has filed an incorrect return and has failed to pay the full amount due, the commissioner shall issue an assessment showing the amount of tax due, together with penalty and interest that may have accrued thereon. The commissioner may issue assessments manually or through the use of an automated system or systems. Such assessment shall be served upon the taxpayer by mailing to the taxpayer's last known address.

(b)

If the person does not pay the assessment within 30 days of the date of the mailing thereof or within such time file with the commissioner a written notice of appeal to the director, such assessment may be recovered under the provisions of this article.

(c)

Except in the case of a fraudulent return, or neglect or refusal to make a return, every notice of additional amount proposed to be assessed under this section shall be mailed to the person within three years after the return was filed or was required to be filed.

(Code of Gen. Ords. 1967, § 32.319; Ord. No. 65276, 3-22-90; Ord. No. 130044, § 19, 1-31-13)