(b) Other assessment powers.--If the mode or time for the assessment of any tax under this local law (including interest, additions to tax and assessable penalties) is not otherwise provided for, the administrator may establish the same by regulations.
(c) Estimated income tax.--No unpaid amount of estimated tax under section thirty-six shall be assessed.
(d) Supplemental assessment.--The administrator may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section sixty-one where applicable, whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
(e) Cross reference.--For assessment in case of jeopardy, see section seventy-four.
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