If a licensee fails to file a return, as required by this chapter, or when the department
finds that a return is not supported by the records to be maintained pursuant to this
chapter, the department may prepare and file a return on behalf of the licensee. Involuntary
returns filed under this section may be premised upon any information that is available
to the department, including, among other things, comparative data for similar businesses.
A licensee for whom an involuntary return is filed under this section shall be subject
to liability for the tax stated in the return, as well as subject to the penalties
and interest provided for in this chapter. A return prepared by the department is,
prima facie, good and sufficient for all legal purposes. However, nothing prevents
the licensee from presenting evidence on an appeal to rebut the presumed sufficiency
of a return prepared by the department, nor does the presumption of sufficiency alter
the parties' respective burdens of proof once the licensee has presented evidence
to rebut the presumption.
(Ord. No.
15-11
, § 1(Exh. A), 6-4-2015)
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