§ 119.2. Assessment.
(a) In general. The Department is authorized and required to make inquiries necessary to the determination and assessment of taxes imposed by this article. The Department is further authorized and required to make the determinations and assessments of the taxes. Certain inquiries and determinations may, by direction of the Department, be made by other officials. The term taxes includes interest, additional amounts, additions to the taxes and assessible penalties.
(b) Failure to file return. If a taxpayer fails or neglects to file a return as required by this article, the Department may make an estimated assessment of the proper amount of tax due and owing by the taxpayer. This estimated assessment may be based upon information available to the Department at the time of the estimated assessment. A notice of assessment of the estimated amount will be sent to the taxpayer at his last known address.
(c) False or fraudulent returns. If an examination of a return by the Department discloses that a taxpayer has filed a false or fraudulent return or that the tax disclosed by the return is less than the tax disclosed by the examination, the Department may issue a notice of assessment of additional tax due sent to the taxpayer’s last known address. For purposes of this subsection, the term income as it relates to a trade or business, means the total of the amounts received or approved from the sale of goods or services, to the extent required to be shown on the return, without reduction for the cost of the sales or services. An item may not be considered as omitted from income if information, sufficient to apprise the Department of the nature and amount of the item, is disclosed in the return or in a schedule or statement attached thereto.
(d) Clerical error or mistake. If an examination of a return by the Department discloses that due to a clerical error or mistake in preparing the return or in computing the tax, the tax has been understated, the Department will immediately issue a notice to the taxpayer requesting him to pay the tax due together with interest, penalties or additions within 30 days of receipt of the notice by a taxpayer. The provisions of § 119.6 (Reserved) may not apply to notices issued under this subparagraph.
(e) Payment. Taxes assessed under subsections (b) or (c) shall be paid within 90 days of the date of the notice unless the taxpayer shall, within the period file a petition for reassessment in the manner prescribed in § 119.6.
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