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    <title>Notice to return defaulters.</title>
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    <description>Where a registered person fails to furnish a return under sections 39, 44 or 45, the tax authority must issue a notice requiring the person to furnish the missing return within fifteen days in the form and manner prescribed, creating a mandatory short-term compliance opportunity before further administrative measures.</description>
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      <description>Where a registered person fails to furnish a return under sections 39, 44 or 45, the tax authority must issue a notice requiring the person to furnish the missing return within fifteen days in the form and manner prescribed, creating a mandatory short-term compliance opportunity before further administrative measures.</description>
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