42-5026. Failure to file return; notice;
hearing; levy of tax
A. If any person required to file a return fails or refuses to do so, the
department shall proceed to obtain facts and information on which to base the tax
prescribed by this article, and for such purpose the department or its agent may examine
the books, records and papers of such person, and may take evidence on oath of any person
who it believes is in possession of facts or information pertinent to the inquiry. The
director or his agent may administer the oath. As soon as the department procures such
information it shall hold a public hearing for the purpose of ascertaining the amount of
tax payable by such person.
B. The department shall give not less than ten days' notice in writing of the time
and place of holding the hearing, which shall be mailed to the person at his last known
address, or served upon him personally. To represent the taxpayer at the hearing or to
appear on the taxpayer's behalf is deemed not to be the practice of law.
C. The levy of the tax after such hearing shall be final as to any person who fails
or refuses to file a return.
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