Assessment of deficiency found by district court

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If the taxpayer files a petition with the district court, the entire amount redetermined as the deficiency by the decision of the district court which has been final shall be assessed and shall be paid upon notice and demand from the Director. No part of the amount determined as a deficiency by the Director but disallowed as such by the decision of the district court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.


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