SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 10 - ADMINISTRATION OF THE SALES TAX LAW

Division 1 - Assessments

SECTION 105 (Repealed by 101 of 2006)   COMMISSIONER MUST GIVE THE TAXPAYER NOTICE OF THE ASSESSMENT  

105    The Commissioner must give the taxpayer notice of the assessment as soon as practicable after the assessment is made. However, failure to give the notice does not affect the validity of the assessment.