Any banking institution, which fails to include in its return any items of income or any other information required by this chapter or by prescribed regulations shall make a supplemental return disclosing these facts. Any banking institution whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter shall, within thirty (30) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this section. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the taxpayer of the additional tax.
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