49 Revenue estimate becomes due and payable.

^[1]>Subject to section 55^<[1][1]>Subject to sections 51 and 55^<[1], where a person is notified of a Revenue estimate and does not prepare and deliver a return which contains a self-assessment and an election for a specified method of payment, the Revenue estimate shall be due and payable as if it were an amount of local property tax contained in a Revenue assessment made under section 55.