HARRY W. NICE, GOVERNOR. 47

attendance of the taxpayer or any other person having knowl-
edge in the premises, and may take testimony and require
proof material for his information with power to administer
oath to such person or persons.

All sums collected under this sub-title shall be paid by the
Comptroller into the "State Fund for Aid to the Needy", and
disbursed therefrom in the manner and for the purpose pre-
scribed by law.

239. TIME OF RETURNS. All returns of income for the pre-
ceding taxable year shall be made on or before the 15th day
of March in each year except that such returns, if made on the
basis of a fiscal year, shall be made on or before the 15th day
of the third month following the close of such fiscal year.

240. EXTENSION OF TIME FOE PILING RETURNS. The Comp-
troller may grant a reasonable extension of time for filing
income returns whenever in his judgment good cause exists
and shall keep a record of every such extension. Except in
case of a taxpayer who is abroad, no such extension shall be
granted for more than six months, and in no case for more
than one year. In the event time for filing a return is de-
ferred, the taxpayer is hereby required to pay, as a part of
the tax, an amount equal to six per cent (6%) per annum
on the tax ultimately assessed from the time the return was
due until it is actually filed in the office of the Comptroller.

If any report or return required by this sub-title be not
made as herein required, the Comptroller is authorized to
make an estimate of the net income of such person and of
the amount of tax due under this sub-title from any informa-
tion in his possession, and to assess the tax at not more than
twice the amount estimated to be due and to require payment
of the taxes, penalties and interest due to the State from
such person as thus assessed.

341. REVISIONS AND APPEALS. As soon as practicable after
each return is received, the Comptroller shall examine and
audit it. If the amount of tax computed by the Comptroller
shall be greater than the amount returned by the taxpayer,
the excess shall be assessed by the Comptroller (within three
years from the date the return was originally due or filed, ex-
cept in the case of failure to file a return or of a fraudulent
or incomplete return in which case the excess may be assessed
at any time); and a notice thereof shall be mailed to the
taxpayer. In the event the taxpayer is dissatisfied with his
assessment, he may within thirty days from the date of notice,
appeal to the State Tax Commission, and upon such appeal
being noted all papers relating to the assessment shall be
transmitted by the Comptroller to the State Tax Commission.