§ 3-2-4. Report of persons not filing returns of tangible personal property, machinery or tools.

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The director shall determine the name of every person required to file a return of tangible personal property and machinery and tools, who has failed, refused or neglected to file a return for any year. In addition the director shall identify and determine the fair market value of the subjects of taxation. Any property required to be assessed by the state corporation commission or property included on returns failed with the examiner of records is excluded from the provisions of this section.

                    
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