Assessment of non filers: best judgment assessments may be made, but filing soon after can withdraw the order while interest and late fees persist.

Where a registered person fails to furnish the return after notice, the proper officer may make a best judgment assessment using relevant material and issue an assessment order within the statutory limitation period measured from the annual return filing date; if a valid return is filed within thirty days of that order, the assessment is deemed withdrawn but interest and late fee liabilities continue.

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