Determination of tax procedures: stays, notices, hearings, timelines and appellate modifications govern assessment, recovery and penalties. Periods of judicial stay and appellate delays are excluded from limitation when computing time for issuing assessment notices or orders; where fraud based notices are held unsustainable, the proper officer shall determine tax as if a standard notice had been issued. Orders must be reasoned, hearings granted on written request or when adverse decisions are contemplated, and adjournments may be granted for sufficient cause but limited in number. Demands cannot exceed notice grounds or amounts, appellate modifications adjust interest and penalty, interest on shortpaid tax is payable regardless of its mention in the order, and unpaid self assessed tax is recoverable under statutory recovery provisions.