§ 13-223. Assessment of tax when insufficiently returned.

Latest version.

If the recorder-treasurer believes that the tax imposed by this article is insufficiently returned to a taxpayer, either because the taxpayer has failed properly to remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, the recorder-treasurer may proceed to investigate and determine or estimate the tax liability of the tax-payer and make an assessment therefor.

(Code 1971, § 23-23)

State law reference

Similar provisions, W. Va. Code, § 11-10-1 et seq.

                    
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