If a retailer, a wholesale merchant, a facilitator, or a consumer fails to file a return and pay the tax due under this Article or files a grossly incorrect or false or fraudulent return, the Secretary must estimate the tax due and assess the retailer, the wholesale merchant, the facilitator, or the consumer based on the estimate. (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 2001-414, s. 21; 2009-451, s. 27A.3(u); 2018-5, s. 38.5(p).)
§§ 105-164.33 through 105-164.34: Repealed by Session Laws 1963, c. 1169, s. 3.
§ 105-164.35: Repealed by Session Laws 2013-414, s. 14, effective August 23, 2013.