48-8-55
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48-8-55.
(a)
If any dealer required to make and file a return under this article fails to
submit the return within the time required or submits a return which is false or
fraudulent in that it contains statements which differ from the true gross
sales, purchases, leases, or rentals taxable under this article or otherwise
fails to comply with this article for the taxable period for which the return is
made, the commissioner shall give the dealer ten days´ notice in writing
prior to requiring the dealer to appear before him or his assistant with the
books, records, and papers required by the commissioner which relate to the
business of the dealer for the taxable period.
(b)
Any assessment of a dealer by the commissioner pursuant to this article shall be
deemed prima facie correct.