Sec. 151.503.  DETERMINATION IF NO REPORT FILED.  (a)  If a person fails to file a report, the comptroller shall estimate the amount of receipts of the person subject to the sales tax, the amount of total sales prices of taxable items sold, leased, or rented by the person to another for storage, use, or consumption in this state, and the total sales prices of taxable items acquired by the person for storage, use, or consumption without the payment of the use tax to a retailer for each period or the total period for which the person failed to report as required by this chapter.
(b)  The estimate required by Subsection (a) of this section may be made on any information available to the comptroller.
(c)  On the basis of the estimate, the comptroller shall compute and determine the amount required to be paid to the state for each period.
(d)  The comptroller shall add to the determination an amount equal to 10 percent of the amount computed under Subsection (c) of this section as a penalty.
(e)  A determination under this section may be issued for one or more periods, and more than one determination may be issued for a single period.
Acts 1981, 67th Leg., p. 1576, ch. 389, Sec. 1, eff. Jan. 1, 1982.