§235-107  Procedure upon failure to filereturn.  If any taxpayer or employer liable to make and file a return underthis chapter fails, neglects, or refuses to make and file a return as requiredwithin the time prescribed, or declines to authenticate a return if made, thedepartment of taxation shall make a return for the taxpayer or employer fromthe best information obtainable and shall levy and assess against the taxpayeror employer the tax upon the amount of taxable income, or the tax required to bewithheld from wages and paid over, as shown by such return, to which shall beadded the penalties and interest provided by section 231-39.  The assessmentshall be presumed to be correct until and unless, upon an appeal duly taken asprovided in this chapter, the contrary shall be clearly proved by the taxpayeror employer and the burden of proof upon appeal shall be upon the taxpayer oremployer to disprove the correctness of the assessment.  Notice of theassessment shall be given, and an appeal therefrom may be taken, in the mannerand within the time provided in section 235-108(b) and section 235-114. [L Sp1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-41; HRS §235-107]