Assessment of deductor or collector returns treated as tax-base returns, with notice mechanism for non-filing and Code procedures applying.

Returns filed by withholding agents or collectors are to be assessed by the Assessing Officer as if they were returns of tax bases, with all applicable Code provisions applying accordingly; if such returns are not filed, the Assessing Officer may issue a notice requiring the return within a specified time and apply the Code's procedural provisions as if the return were assessed under the principal assessment subsection.

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