105-241.22.  Collection of tax.

The Department may collect a tax in the following circumstances:

(1)        When a taxpayer files a return showing an amount due with the return and does not pay the amount shown due. This subdivision does not apply to a consolidated or combined return filed at the request of the Secretary under Part 1 of Article 4 of this Chapter.

(2)        When the Department sends a notice of collection after a taxpayer does not file a timely request for a Departmental review of a proposed assessment of tax.

(3)        When a taxpayer and the Department agree on a settlement concerning the amount of tax due.

(4)        When the Department sends a notice of final determination concerning an assessment of tax and the taxpayer does not file a timely petition for a contested case hearing on the assessment.

(5)        When a final decision is issued on a proposed assessment of tax after a contested case hearing.

(6)        When the Office of Administrative Hearings dismisses a petition for a contested case for lack of jurisdiction because the sole issue is the constitutionality of a statute and not the application of a statute.  (2007-491, s. 1; 2008-134, s. 7(a); 2010-31, s. 31.10(c).)