§ 26-899. Estimate of taxes upon failure to file returns.

Latest version.

Whenever any person required under this article to file a return or statement with the Director of Finance shall fail or refuse to file such return or statement with the Director, the Director shall make an estimate of the amount of taxes due the City by such person from the best information available and shall assess the taxes on the basis of that information.

(Code 1993, § 27-343; Code 2004, § 98-662)

(Code 1993, § 27-343; Code 2004, § 98-662)

                    
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