If any return required by this chapter is not filed, or if any return when filed is incorrect or insufficient, and the maker or person from whom it is due fails to file a corrected or sufficient return within twenty days after the same is required by notice from the department, the department shall have the same power to determine the amount due, as is vested in the department by sections 422.54, 422.55, and 422.57, subject to all of the provisions, and restrictions, and rights to seek judicial review provided in the sections. If a return required by this chapter has been filed, the period of limitation specified in section 422.54, subsection 1, shall apply to the making of a determination by the department of the amount of tax due and to the giving of notice to the taxpayer of such determination. The right to waive the period of limitation as provided in section 422.54, subsection 3, is applicable to this chapter.
[C39, § 6943.116; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.16]
92 Acts, 2nd Ex, ch 1001, §244; 99 Acts, ch 156, §22, 23
Referred to in §422B.9
1999 amendment is effective January 1, 2000, for state sales and use taxes; 99 Acts, ch 156, §22, 23
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