Cross references

For prohibition of suits to restrain assessment of any tax, see section 7421.

For prohibition of assessment of taxes against insolvent banks, see section 7507.

For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.

For assessment with respect to taxes required to be paid by chapter 52, see section 5703.

For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).

For period of limitation upon assessment, see chapter 66.