Assessment of non-filers: officer issues best-judgment assessment; filing within thirty days withdraws order, interest and late fees continue. If a registered person fails to furnish the annual return after notice, the proper officer may make a best-judgment assessment of tax liability using available material and issue an assessment order within the statutory limitation period measured from the annual return due date; filing a valid return within thirty days of service deems the assessment order withdrawn but interest and late fee liability continue.