If a taxpayer fails to make and file any tax return or tax report as required by the
provisions of this Code of the city or if the return or report made and filed does
not correctly compute the liability of such taxpayer, the director of the department
of finance shall cause an audit, investigation or examination to be made to determine
the tax, penalty and interest due, or he shall determine the tax, penalty or interest
due by estimate or otherwise. Having determined the amount of tax, penalty and interest
due, the director shall send by mail a notice to the taxpayer at the address given
in the last report filed by him pursuant to the provisions of the chapter governing
the tax involved or, if no report has been filed, to any address that may be obtainable,
setting out his determination and informing the person of his purpose to assess the
amount so determined against him after 15 calendar days from the date of the notice.
(Code 1956, § 62-26)
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