15-35-112 Deficiency assessment -- review -- penalty and interest

15-35-112 . Deficiency assessment -- review -- penalty and interest. (1) If the department determines that the amount of tax due is greater than the amount disclosed by a return, it shall mail to the taxpayer a notice, pursuant to 15-1-211 , of the additional tax proposed to be assessed. The taxpayer may seek review of the determination pursuant to 15-1-211 .

(2) Penalty and interest must be added to any deficiency assessment as provided in 15-1-216 .