§ 105‑164.32. Incorrectreturns; estimate.
If a retailer, a wholesalemerchant or a consumer fails to file a return and pay the tax due under thisArticle or files a grossly incorrect or false or fraudulent return, theSecretary must estimate the tax due and assess the retailer, wholesalemerchant, or consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001‑414,s. 21; 2009‑451, s. 27A.3(u).)
§ 105‑164.32. Incorrectreturns; estimate.
If a retailer, a wholesalemerchant or a consumer fails to file a return and pay the tax due under thisArticle or files a grossly incorrect or false or fraudulent return, theSecretary must estimate the tax due and assess the retailer, wholesalemerchant, or consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001‑414,s. 21; 2009‑451, s. 27A.3(u).)
§ 105‑164.32. Incorrectreturns; estimate.
If a retailer, a wholesalemerchant or a consumer fails to file a return and pay the tax due under thisArticle or files a grossly incorrect or false or fraudulent return, theSecretary must estimate the tax due and assess the retailer, wholesalemerchant, or consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001‑414,s. 21; 2009‑451, s. 27A.3(u).)
