Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Tax Collector may examine books and other records; failure to provide records