293.06 CONSIDERATION AND DETERMINATION OF REPORT.
Upon the receipt of the report provided for in section
293.03, the commissioner shall
determine, from information possessed or obtained, whether the same is correct or otherwise.
If found correct, the commissioner shall determine therefrom the amount of tax due from such
income or annuity recipient, and shall record the amount thereof and shall make a certificate of
taxes due thereon from such person; and, on or before the first day of May, of each year, file the
same with the commissioner of finance; and the commissioner of revenue shall have power, in
case the report is deemed incorrect, to make findings as to the amount of such taxes due after
hearing upon notice to the person interested, and the findings shall have the same effect as the
determination of the amount of such taxes upon a report made as hereinbefore provided.
History: (2394-96) Ex1937 c 91 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1986 c 444; 2003 c
112 art 2 s 37