Section 230. Assessment.--(a) The department is authorized and required to make the inquiries, determinations and assessments of the tax (including interest, additions and penalties) imposed by this article. A notice of assessment and demand for payment shall be mailed to the taxpayer. The notice shall set forth the basis of the assessment.
(b) ((b) deleted by amendment).
(c) A marketplace facilitator is relieved of liability under subsection (a) if the marketplace facilitator can show to the satisfaction of the department that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator by a marketplace seller. ((c) added June 28, 2019, P.L.50, No.13)
(d) A marketplace seller is relieved of liability under subsection (a) pertaining to those sales made through a marketplace facilitator, when the marketplace facilitator certifies to the seller that the marketplace facilitator will collect, report and remit the proper sales tax, unless the seller gave incorrect information to the marketplace facilitator. ((d) added June 28, 2019, P.L.50, No.13)
(230 amended July 2, 2012, P.L.751, No.85)
Compiler's Note: Section 15 of Act 55 of 2007, which amended section 230, provided that the amendment of section 230 shall apply to assessments issued after December 31, 2007.
Compiler's Note: See section 33 of Act 119 of 2006 in the appendix to this act for special provisions relating to determinations and assessments of tax liability by the Department of Revenue after December 31, 2007, and applicability of Act 119 on proceedings, prosecutions, actions, suits or appeals involving assessments, determinations or settlements of tax liability by the Department of Revenue prior to January 1, 2008.