§ 1353. Determination of tax liability. The commission may perform
audits of the books and records of a gaming facility licensee, at such
times and intervals as it deems appropriate, for the purpose of
determining the sufficiency of tax or fee payments. If a return or
deposit required with regard to obligations imposed is not filed or
paid, or if a return or deposit when filed or paid is determined by the
commission to be incorrect or insufficient with or without an audit, the
amount of tax, fee or deposit due shall be determined by the commission.
Notice of such determination shall be given to the licensee liable for
the payment of the tax or fee or deposit. Such determination shall
finally and irrevocably fix the tax or fee unless the person against
whom it is assessed, within thirty days after receiving notice of such
determination, shall apply to the commission for a hearing in accordance
with the regulations of the commission.