| http://www.w3.org/ns/prov#value | - Regs. ??? 62C 26.1(2) (1993) defines assessment as the process of the [department's] determination or verification of the amount of the tax . . . and the entry of the amount of the tax due in the [c]ommissioner's assessment records; or the taxpayer's calculation and declaration of the tax due . . . completed in full on a return, including any amendment, correction, or supplement thereto, by the
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