§237-38  Failure to make return.  If anyperson fails, neglects, or refuses to make a return, the department of taxationmay proceed as it deems best to obtain information on which to base theassessment of the tax.  After procuring the information the department shallproceed to assess the tax as provided in section 237-36.  The assessment shallbe presumed to be correct until and unless, upon an appeal duly taken asprovided in this chapter, the contrary shall be clearly proved by the personassessed, and the burden of proof upon such appeal shall be upon the personassessed to disprove the correctness of the assessment. [L 1935, c 141, §8; amL 1941, c 265, §6; RL 1945, §5469; am L 1953, c 125, pt of §10; RL 1955,§117-33; am L Sp 1959 2d, c 1, §16; HRS §237-38]