§ 3110 — Additional assessment; time limit

(a) If the Commissioner is not satisfied that the report filed or the amount of tax paid by a distributor is accurate, after investigating and finding such inaccuracy, the Commissioner may make an additional assessment of taxes due from the distributor based upon the Commissioner’s investigation. A penalty equal to 10 percent and interest at the rate of one and one-half percent per month shall be payable on the additional assessment, with interest computed from the date the tax payment was due. The Commissioner shall give notice by mail to the distributor of the additional assessment. Payment shall be due within 30 days after the date of mailing the notice.
(b) When no report or payment of tax has been made as required by sections 3106 and 3108 of this title, or when a willfully false or fraudulent report has been filed, the tax may be assessed at any time. In all other cases, no assessment of additional tax, and the mailing of notice, shall be made after the expiration of three years from the date of filing a report. (Added 1985, No. 207 (Adj. Sess.), § 1; amended 2023, No. 85 (Adj. Sess.), § 314, eff. July 1, 2024.)