Part 9: Assessments

An assessment of tax may be made either by the filing of a return reporting tax due or by the mailing or issuance by the Department of a notice and demand for payment for any additional tax not reported on the taxpayer’s return. In either case, state law prescribes the period of time during which an assessment of tax can be made. This Part 9 provides information regarding assessments, the time period during which assessments can be made, and taxpayers’ right to protest and appeal an assessment made by the Department.