D.C. Mun. Regs. tit. 23, r. 23-1404

Current through Register Vol. 71, No. 44, November 1, 2024

Rule 23-1404 - DETERMINATION OF TAX WHEN REPORT NOT FILED

1404.1

If any statement required by this chapter is not filed, or if a statement when filed is incorrect or insufficient, the amount of tax due shall be determined by the OTR from such information as may be obtainable.

1404.2

The OTR shall serve notice of the determination of tax due under this section on the taxpayer either by delivering it or causing it to be delivered to the taxpayer personally or by mailing it to the licensee, postage prepaid, addressed to the licensee at the licensed premises.

1404.3

The amount determined and assessed in accordance with this section shall be payable within ten (10) days after the date of assessment.

D.C. Mun. Regs. tit. 23, r. 23-1404

Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008)