§ 150-711. Assessment of additional tax after investigation.

Latest version.

After a return or report is filed under the provisions of this article the director shall make such further examination, audit or investigation as he may deem necessary and if therefrom he shall determine that there is a deficiency with respect to the payment of any tax due under this article, he shall assess the additional amount of tax and any penalties and interest, or either of them, due the city from such person, give notice of such assessment to such person and make demand upon him for payment.

(Code 1956, § 56-75)

                    
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