If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the Commissioner shall determine the amount of tax due from such information as may be obtainable and, if necessary, may estimate the tax on the basis of external indices. Notice of such determination shall be given to the person liable for the payment of the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty (30) days after the giving of notice of such determination, shall apply in writing to the Commissioner for a hearing or unless the Commissioner on his or her own motion shall redetermine the same. After such hearing the Commissioner shall give notice of the Commissioner’s determination to the person against whom the tax is assessed.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)