18.1.2.160 Assessment of Taxes.

(a) If the Tax Office determines that a taxpayer is liable for taxes that are due and that have not been previously assessed to the taxpayer, the Tax Office shall promptly assess the amount to the taxpayer. The filing of a tax return showing that a tax is due constitutes a self-assessment of the unpaid amount of the tax shown on the return.

(b) Assessments of tax are effective

(1) when a return of a taxpayer is received by the Tax Office showing a liability for taxes in excess of the tax payment accompanying the return, or

(2) when a notice of tax assessment and tax due issued by the Tax Office is mailed or delivered in person to the taxpayer against whom the liability for tax payment is asserted, stated the nature and amount of taxes claimed, demanding payment and informing the taxpayer of the remedies available to the taxpayer.

(c) When taxes have been assessed to a taxpayer and remain unpaid, the Tax Office may demand payment at any time.

(d) Any assessment of taxes or demand for payment made by the Tax Office is presumed to be correct, and the taxpayer has the burden of showing the assessment or demand is not correct. Self-assessment by the taxpayer is not presumed to be correct.

(e) Any taxes assessed shall become the liability of the taxpayer on the date due.