§ 73. Assessment. 1. Assessment date.--The amount of tax which a
return shows to be due, or the amount of tax which a return would have
shown to be due but for a mathematical error, shall be deemed to be
assessed on the date of filing of the return (including any amended
return showing an increase of tax). If a notice of deficiency has been
mailed, the amount of the deficiency shall be deemed to be assessed on
the date specified in subdivision two of section seventy-two if no
petition to the director of finance is filed, or if a petition is filed,
then upon the date when a decision of the director of finance
establishing the amount of the deficiency becomes final. If a report or
an amended return filed pursuant to part two or part three of this title
concedes the accuracy of a federal adjustment or change or correction or
renegotiation, or computation or recomputation of tax, any deficiency in
tax under part two or part three of this title resulting therefrom shall
be deemed to be assessed on the date of filing such report or amended
return, and such assessment shall be timely notwithstanding section
seventy-four. If a report filed pursuant to part two of this title
concedes the accuracy of a state change or correction of sales and
compensating use tax liability, any deficiency in tax under part two of
this title resulting therefrom shall be deemed assessed on the date of
filing such report, and such assessment shall be timely notwithstanding
section seventy-four. If a notice of additional tax due, as prescribed
in subdivision five of section seventy-two, has been mailed, the amount
of the deficiency shall be deemed to be assessed on the date specified
in such subdivision unless within thirty days after the mailing of such
notice a report of the federal adjustment or change or correction or
renegotiation or computation or recomputation of tax, or an amended
return, where such return was required by part two or part three of this
title, is filed accompanied by a statement showing wherein such federal
determination and such notice of additional tax due are erroneous. If a
notice of additional tax due, as prescribed in subdivision nine of
section seventy-two, has been mailed, the amount of the deficiency shall
be deemed to be assessed on the date specified in such subdivision
unless within thirty days after the mailing of such notice a report of
the state change or correction, or a copy of an amended return or
report, where such copy was required by part two of this title, is filed
accompanied by a statement showing wherein such state determination and
such notice of additional tax due are erroneous. Any amount paid as a
tax or in respect of a tax, other than amounts paid as estimated tax,
shall be deemed to be assessed upon the date of receipt of payment
notwithstanding any other provisions.

2. Other assessment powers.--If the mode or time for the assessment of
any tax under the named parts (including interest, additions to tax and
assessable penalties) is not otherwise provided for, the director of
finance may establish the same by regulations.

3. Estimated tax.--No unpaid amount of estimated tax under part two or
part three shall be assessed.

4. Supplemental assessment.--The director of finance may, at any time
within the period described for assessment, make a supplemental
assessment, subject to the provisions of section seventy-two where
applicable, whenever it is ascertained that any assessment is imperfect
or incomplete in any material respect.

5. Cross reference.--For assessment in case of jeopardy, see section
eighty-five.