2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 4 - Privilege and Excise Taxes
Part 28 - Taxation of Unauthorized Substances
67-4-2807 - Assessment of tax, penalties and interest Notice Collection.

67-4-2807. Assessment of tax, penalties and interest Notice Collection.

Notwithstanding any other law, an assessment against a dealer who possesses an unauthorized substance to which a stamp has not been affixed as required by this part shall be made as provided in this section. The commissioner shall assess tax, applicable penalty, and interest based on any information brought to the attention of the commissioner, or the commissioner's duly authorized assistants, that a person is liable for unpaid tax pursuant to this part. The tax shall be assessed in the same manner as any other tax assessment, except when this part specifies otherwise. The commissioner shall notify the dealer in writing of the amount of the tax, penalty, and interest due. The notice of assessment shall be either mailed to the dealer at the dealer's last known address or served on the dealer in person. If the dealer does not pay the tax, penalty, and interest upon receipt of the notice of assessment, the commissioner shall collect the assessment, including penalty and interest, pursuant to the procedures set forth in chapter 1, part 14, of this title. The dealer may seek review of the assessment as provided in chapter 1, part 18, of this title. Section 67-1-1802 is applicable to the tax levied by this part, except that a claim for refund shall be filed within six (6) months of the date of payment of the tax.

[Acts 2004, ch. 803, § 8; 2007, ch. 602, § 28.]