§ 1410. Determination of tax liability. The commission may perform
audits of the books and records of an interactive fantasy sports
operator with a permit or registrant, at such times and intervals as it
deems appropriate, for the purpose of determining the sufficiency of tax
payments. If a return required with regard to obligations imposed is not
filed, or if a return when filed or is determined by the commission to
be incorrect or insufficient with or without an audit, the amount of tax
due shall be determined by the commission. Notice of such determination
shall be given to the interactive fantasy sports operator liable for the
payment of the tax. Such determination shall finally and irrevocably fix
the tax 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.