Sec. 12-416. Estimate and assessment if no return made.

(b) Interest. The amount of the assessment shall bear interest at the rate of one per cent per month or fraction thereof from the last day of the month succeeding the period for which the amount or any portion thereof should have been returned until the date of payment. (c) Notice of estimate, assessment and penalty. Promptly after making the assessment, the commissioner shall give to the person written notice of the estimate, assessment and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency assessment. (d) Issuance of deficiency assessment or reassessment. Nothing in this section shall preclude the commissioner from issuing a deficiency assessment or reassessment pursuant to the provisions of section 12-415 for any period for which the commissioner issues a written notice of estimate, assessment and penalty under this section. Cited. 206 C. 253; 221 C. 166; 235 C. 737. Cited. 31 CS 373; 44 CS 297.