1404. DETERMINATION OF TAX WHEN REPORT NOT FILED

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. SOURCE: Commissioner’s Order issued October 1, 1958, as published at 3 DCRR §7.3(k); as amended by Commissioner’s Order 61-2029 (November 22, 1961); as amended by Final Rulemaking published at 35 DCR 4947 (June 24, 1988); as amended by Final Rulemaking published at 51 DCR 4309 (April 30, 2004); as amended by Final Rulemaking published at 55 DCR 12991 (December 26, 2008 – Part 2). District of Columbia Municipal Regulations Alcoholic Beverages 23 DCMR § 1404