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    <title>General provisions relating to determination of tax.</title>
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    <description>The statute requires exclusion of periods during which notices or orders are stayed when computing assessment limitation periods and mandates that if fraud or wilful suppression is not established on appeal, the officer determine tax under the ordinary assessment provision. It prescribes issuance of orders following appellate directions within two years, mandates opportunity of hearing and limited adjournments for those chargeable, requires reasons in orders, caps demands to notice grounds, adjusts interest and penalty on modification, and provides for recovery of unpaid self-assessed tax while preventing duplicate penalties for the same act.</description>
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      <description>The statute requires exclusion of periods during which notices or orders are stayed when computing assessment limitation periods and mandates that if fraud or wilful suppression is not established on appeal, the officer determine tax under the ordinary assessment provision. It prescribes issuance of orders following appellate directions within two years, mandates opportunity of hearing and limited adjournments for those chargeable, requires reasons in orders, caps demands to notice grounds, adjusts interest and penalty on modification, and provides for recovery of unpaid self-assessed tax while preventing duplicate penalties for the same act.</description>
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