Section 12 Assessment of taxes; notice - Massachusetts Statutes

Section 12. An assessment for a dealer not possessing valid stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection. The commissioner shall assess a tax and applicable penalties based on personal knowledge or information available to the commissioner. Said commissioner shall mail to the taxpayer at the taxpayer’s last known address or serve, in hand, a written notice of the amount of tax and penalty due and shall demand its immediate payment and, if such payment is not immediately made, shall collect the tax and penalty by any method available under law.

No person may bring an action to enjoin the assessment or collection of any taxes, interest or penalties imposed pursuant to this chapter.

The taxes and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. The burden shall be upon the taxpayer to demonstrate that such tax or penalty has been incorrectly or invalidly assessed. A statement filed by the commissioner with the court administrator, or other certificate by the commissioner of the amount of tax and penalties determined or assessed shall be admissible as evidence and shall be prima facie evidence of the facts contained therein.