R53. Duties of the Tax Commissioner  

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  • A. Enforcement Provisions.

    1) The tax commissioner is authorized to arrange for the payment of taxes, interest and penalties on a schedule of installment payments when the taxpayer has proven to the commissioner that, due to certain hardship conditions, he is unable to pay the full amount due. Such authorization shall not be granted until the taxpayer files acceptable returns for all amounts owed.

    2) Failure to make any deferred payment when due shall cause the total amount unpaid, including penalty and interest, to become payable on demand.

    3) Any taxpayer or employer desiring a special ruling on any matter pertaining to Chapter 311 of these Rules and Regulations should submit to the tax commissioner in writing all the facts pertinent to the matter on which the ruling is sought.

    B. Estimation of Tax.

    1) Whenever the tax commissioner has been unable to secure information from the taxpayer as to his or her taxable income for any year, the tax commissioner may determine the amount of tax appearing to be due and assess the taxpayer upon the basis of such determination, together with the interest and penalties.

    2) Such determination of tax may be adjusted upon the timely submission by the taxpayer of actual records from which the tax may be computed.