41A.01.130 Determination If No Report Is Filed

If a person, neglects, or refuses to file a special fuel tax report when due, the Commissioner shall, on the basis of available information, determine the tax liability for the period during which no return was filed, and to the tax thus determined shall add the penalty and interest. An assessment made under this section is presumed to be correct, and in any case where the validity of the assessment is in question, the burden is on the person who challenges the assessment to establish by fair preponderance of evidence that it is erroneous or excessive.