(a) Regla general.— El monto de las patentes impuestas por autorización de las secs. 651 a 652y de este título será tasado dentro de los cuatro (4) años después de haberse rendido la declaración y ningún procedimiento en el tribunal sin tasación para el cobro de dichas patentes será comenzado después de la expiración de dicho período.
(b) Omisión de volumen de negocios.— Si la persona omitiere de su volumen de negocios una cantidad propiamente incluible en el mismo que excediere del veinticinco (25) por ciento del monto del volumen de negocios declarado en la declaración, la patente podrá ser tasada, o un procedimiento en el tribunal sin tasación para el cobro de dicha patente podrá comenzarse, en cualquier momento dentro de seis (6) años después de haberse rendido la declaración.
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