15-31-544. Action on false or fraudulent return.
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/mt/title-15/chapter-31/part-5/15-31-544·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-31-544 . Action on false or fraudulent return. Whenever a return is required to be filed and the taxpayer files a fraudulent return or fails to file the return, including a federal adjustments report under 15-30-3403 or 15-30-3404 , the department may at any time assess the tax or begin a proceeding in court for the collection of the tax without assessment.