Estimated Assessment upon Failure to File Return

Section 8. Estimated Assessment upon Failure to File Return.--If a vendor shall neglect or refuse to make any return and payment of tax required by this act, the department shall-- if it deem it more conducive to the public interest, because of the supposed smallness of the debt or for any other reason, not to compel the exhibition of the vendor's account--make an estimated assessment of the probable amount of the account of the delinquent, together with a penalty of ten per centum of the amount so assessed. The department shall promptly thereafter give or send, by mail or otherwise, notice of such estimated assessment and penalty to the vendor against whom the same was made. There shall be no right to petition for reassessment or to appeal from any such estimated assessment made on account of the neglect or refusal of such vendor to make any return and payment of tax within a time prescribed by this act, but the department may permit the required return to be filed and permit a tax to be paid on the basis of such return, subject to investigation as in other cases. There shall be no right to appeal from the refusal of the department to permit the filing of a return in such a case.