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(a) Commissioner Shall Make Assessments. The Commissioner shall determine and assess all deficiencies of tax, interest, and penalties due from any taxpayer or responsible party charged with liability for such amounts under this chapter.
(b) Evidence and Use of Estimates. The Commissioner may use all available information in determining an assessment. Information derived from a limited period of time or volume may be used to estimate data for a larger period of time or volume. Such information used in estimations may be derived from sources relating to the operator being assessed or one (1) or more other operators. The lack of admissibility under any applicable rules of evidence shall not bar such use of information in the determination of an assessment.
(c) Notice of Deficiency. The Commissioner shall serve notice on the person being assessed, communicating his or her determination and assessment and shall include a demand for all taxes, interest, and penalties that are due and unpaid. The assessment by the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the person, unless prior thereto the person files a protest in accordance with division (a) of Section 196.17.
(d) Multiple Assessments Permitted. The Commissioner may concurrently assess any persons who have, by reason of an act or omission or by operation of law, become liable for the payment of any taxes, interest, or penalties which were not originally incurred by that person. The amount of recovery from such persons shall be limited to the total deficiency due.
(e) Application of Penalties and Interest. Penalties and interest shall accrue from the date the taxes assessed should have been paid in accordance with this chapter. A protest and/or appeal of the Commissioner’s assessment shall not toll the application and accrual of penalties and interest.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)