Section 12-60-430 - Failure to make report or file return or filing frivolous return; proposed assessment(A) If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest.(B) If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.2007 Act No. 116, Section 51, eff 6/28/2007, applicable for tax years beginning after 2007; 2007 Act No. 110, Section 46, eff 6/21/2007; 2003 Act No. 69, Section 3.DD, eff 6/18/2003; 1995 Act No. 60, Section 4A.