Section 7230 - Assessment(a) The department is authorized and required to make the inquiries, determinations and assessments of the tax (including interest, additions and penalties) imposed by this article. A notice of assessment and demand for payment shall be mailed to the taxpayer. The notice shall set forth the basis of the assessment. (b)[Repealed by 2012 Amendment.] (c) A marketplace facilitator is relieved of liability under subsection (a) if the marketplace facilitator can show to the satisfaction of the department that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator by a marketplace seller. (d) A marketplace seller is relieved of liability under subsection (a) pertaining to those sales made through a marketplace facilitator, when the marketplace facilitator certifies to the seller that the marketplace facilitator will collect, report and remit the proper sales tax, unless the seller gave incorrect information to the marketplace facilitator. Amended by P.L. TBD 2019 No. 13, § 5, eff. 7/1/2019.Amended by P.L. 751 2012 No. 85, § 1.3, eff. 7/2/2012.1971, March 4, P.L. 6, No. 2, art. II, §230. Amended 2006, Oct. 18, P.L. 1149, No. 119, § 1, imd. effective; 2007, July 25, P.L. 373, No. 55, § 1.2, imd. effective.