Section 10104 - Duties of Secretary and Commissioner(a) On or before the last day of the month following each calendar quarter, the Secretary shall calculate the amount of tax due under this chapter based on information required to be reported on a manifest or other report during that calendar quarter and shall supply the Commissioner with the name, address, and amount of tax owed by each person required to pay tax for that quarter.(b) If the Secretary finds that any person has failed to report in full the description, volume, or destination of hazardous waste required to be reported on a manifest or other report, the Secretary may determine the person's liability for the tax imposed by this chapter based on any information available and shall supply the Commissioner with such information on or before the last day of the month following the calendar quarter in which such determination is made.(c) Upon receipt of the information supplied by the Secretary, the Commissioner shall bill each person required to pay tax. The tax assessed under this chapter shall be payable upon receipt of a bill from the Commissioner.Added 1985, No. 7, § 7; amended 1997, No. 133 (Adj. Sess.), § 4.