§ 6-18. Duty of commissioner of the revenue upon failure or refusal of taxpayer to file application.

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If a person who is required under the provisions of this chapter to file an application shall fail or refuse to file such application, the commissioner of the revenue shall make an estimate of the amount of license taxes and fees due the county by such person upon the best information available and assess the license taxes and fees on the basis of that information.

                    
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