10ASpecial assessments

10A Special assessments

(1) A taxpayer may request the Commissioner, in accordance with this section, to make an assessment in respect of specified goods applied by the taxpayer to the taxpayer’s own use in a month in a sales tax quarter. (2) A request under subsection (1) must be in writing and must be lodged with the Commissioner: (a) if the taxpayer is a monthly remitter in relation to the month—not later than 21 days after the end of the month or within such further time as the Commissioner allows; or (b) if the taxpayer is a quarterly remitter in relation to the quarter—not later than 21 days after the end of the quarter or within such further time as the Commissioner allows. (3) The Commissioner shall comply with each request made under subsection (1). (4) As soon as practicable after the assessment is made, the Commissioner shall cause notice in writing of the assessment to be served on the taxpayer who made the request under subsection (1).