§ 4.18.435. Estimation and computation by department—Discontinuance of business.
Latest version.
(a) If any person fails to make a return, the department shall make an estimate of
the amount of the gross receipts of the person, or, as the case may be, of the amount
of the total sales price of tangible personal property sold or purchased by the person,
the storage, use or other consumption of which in the county is subject to the use
tax. The estimate shall be made for the period or periods in respect to which the
person failed to make a return and shall be based upon any information which is in
the department's possession or may come into its possession. Upon the basis of this
estimate, the department shall compute and determine the amount required to be paid
to the county, adding to the sum thus arrived at a penalty equal to ten percent thereof.
One or more determinations may be made for one or for more than one period.
(b)
When a business is discontinued, a determination may be made at any time thereafter
within the periods specified in Section 4.18.430 of this article as to liability arising out of that business, irrespective of whether
the determination is issued prior to the due date of the liability as otherwise specified
in this chapter.
(Ord. 1011 § 1 (part), 1987)
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