§ 1138. Determination of tax. (a) (1) If a return required by this\narticle is not filed, or if a return when filed is incorrect or\ninsufficient, the amount of tax due shall be determined by the\ncommissioner from such information as may be available. If necessary,\nthe tax may be estimated on the basis of external indices, such as stock\non hand, purchases, rental paid, number of rooms, location, scale of\nrents or charges, comparable rents or charges, type of accommodations\nand service, number of employees or other factors. In the case of retail\nfood stores and other participants approved for participation in the\nfederal food stamp program under or pursuant to the federal food stamp\nact of nineteen hundred seventy-seven (7 U.S.C. § 2011 et seq.), as\namended, whose records are incomplete or inadequate to determine tax,\nthe external indices upon which tax may be estimated and determined may\nalso include information contained in applications, updates of\napplications, redemption certificates, returns and reports which such\nretail food stores and other participants furnish to or are furnished by\nthe United States government or this state or their agencies in order\nfor such retail food stores and other participants to participate in the\nfood stamp program or to redeem coupons issued under or pursuant to such\nfood stamp act and any other available information considered relevant.\nNotice of such determination shall be mailed to the person or persons\nliable for the collection or payment of the tax. A notice of\ndetermination shall be mailed by certified or registered mail to the\nperson or persons liable for the collection or payment of the tax at his\nlast known address in or out of this state. If such person or persons is\ndeceased or under a legal disability, a notice of determination may be\nmailed to his last known address in or out of this state, unless the\ndepartment has received notice of the existence of a fiduciary\nrelationship with respect to the taxpayer. After ninety days from the\nmailing of a notice of determination, such notice shall be an assessment\nof the amount of tax specified in such notice, together with the\ninterest, additions to tax and penalties stated in such notice, except\nonly for any such tax or other amounts as to which the taxpayer has\nwithin such ninety day period applied to the division of tax appeals for\na hearing, or unless the commissioner of his own motion shall\nredetermine the same. If the notice of determination is addressed to a\nperson outside of the United States, such period shall be one hundred\nfifty days instead of ninety days.\n (2) Whenever such tax is estimated as provided for in this section,\nsuch notice shall contain a statement in bold face type conspicuously\nplaced on such notice advising the taxpayer: that the amount of the tax\nwas estimated; that the tax may be challenged through a hearing process;\nand that the petition for such challenge must be filed with the tax\ncommission within ninety days.\n (3) (A) The liability of a purchaser, transferee or assignee of\nbusiness assets sold, transferred or assigned in bulk for the payment to\nthe state of taxes determined to be due from the seller, transferor or\nassignor arising under subdivision (c) of section eleven hundred\nforty-one of this chapter shall be an assessment of the liability\ndetermined unless the purchaser, transferee or assignee, within ninety\ndays after the giving of notice by the tax commission to such purchaser,\ntransferee or assignee of the total amount of any tax or taxes which the\nstate claims to be due from the seller, transferor or assignor, shall\napply to the tax commission for a hearing or unless the tax commission,\non its own motion, shall redetermine such liability. Where the tax\ncommission determines that the amount of taxes claimed to be due from\nthe seller, transferor or assignor is erroneous or excessive in whole or\nin part it shall, on behalf of the purchaser, tra
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