§119-21. On failure to report, Secretary may determine tax. - North Carolina Statutes

§119‑21. On failure to report, Secretary maydetermine tax.

Whenever any person shall neglect or refuse to make and file any reportas required by this Article, or shall file an incorrect or fraudulent report,the Secretary of Revenue shall determine after an investigation the number ofgallons of kerosene oil and other motor fuel with respect to which the personhas incurred liability under the tax laws of the State of North Carolina, andshall fix the amount of the taxes and penalties payable by the person under this Article accordingly. In any action or proceeding for the collection of theinspection tax for kerosene oil or motor fuel and/or any penalties or interestimposed in connection therewith, an assessment by the Secretary of Revenue ofthe amount of tax due, and/or interest and/or penalties due to the State, shallconstitute prima facie evidence of the claim of the State; and the burden ofproof shall be upon the person to show that the assessment was incorrect andcontrary to law; and the Secretary of Revenue may institute action therefor inthe Superior Court of Wake County, regardless of the residence of such personor the place where the default occurred. (1933, c. 544, s. 12; 1973, c. 476, s. 193.)