sec.440Notice of registration

### sec.440 Notice of registration The commissioner must give notice to the person of the person’s registration to carry on the business and as a self assessor. The notice must state the following— the date of registration; the dates for lodging returns, and for paying duty, by the self assessor; the periods to be covered by the returns; the records required to be kept relating to the instruments and transactions to which the registration relates; the types of reassessments the self assessor is required or permitted to make; whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax. (sec.440-ssec.1) The commissioner must give notice to the person of the person’s registration to carry on the business and as a self assessor. (sec.440-ssec.2) The notice must state the following— the date of registration; the dates for lodging returns, and for paying duty, by the self assessor; the periods to be covered by the returns; the records required to be kept relating to the instruments and transactions to which the registration relates; the types of reassessments the self assessor is required or permitted to make; whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax. - (a) the date of registration; - (b) the dates for lodging returns, and for paying duty, by the self assessor; - (c) the periods to be covered by the returns; - (d) the records required to be kept relating to the instruments and transactions to which the registration relates; - (e) the types of reassessments the self assessor is required or permitted to make; - (f) whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax.