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A. If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the Tax Commission from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors.

B. Written notice of such assessments shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine the tax, unless the person against whom it is assessed, shall apply in writing to the Tax Commission for a hearing in conformance with Section 1-151 of this Title, or unless the Tax Commission, at its discretion, shall reassess the same. ONCA 06-10, eff. Sept. 29, 2006.