Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1020
Assessment of tax by Department
Official textlaw.lis.virginia.gov
In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice thereof to the taxpayer. Collection of such assessment may be enforced by legal process.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1012 · Duties of wholesale dealer, manufacturer and exclusive…
- 58.1-1013 · Penalty for failing to affix stamps; subsequent violations…
- 58.1-1014 · Repealed
- 58.1-1015 · Removal, reuse, unauthorized sale, etc., of stamps;…
- 58.1-1016 · Administration and enforcement of tax
- 58.1-1017 · Sale, purchase, possession, etc., of cigarettes for purpose…
- 58.1-1017.1 · Possession with intent to distribute tax-paid, contraband…
- 58.1-1017.2 · Sealed pack labeled as cigarettes; prima facie evidence…
- 58.1-1017.3 · Fraudulent purchase of cigarettes; penalties
- 58.1-1017.4 · Documents to be provided at purchase
- 58.1-1018 · Tax imposed on storage, use or consumption of cigarettes;…
- 58.1-1019 · Monthly returns and payment of tax
- 58.1-1020 · Assessment of tax by Department
- 58.1-1021 · Documents touching purchase, sale, etc., of cigarettes to…
- 58.1-1021.01 · Definitions
- 58.1-1021.02 · Tax on tobacco products and liquid nicotine
- 58.1-1021.02:1 · Reports by manufacturers of tobacco products
- 58.1-1021.02:2 · Records to be kept and reports by remote retail…
- 58.1-1021.03 · Monthly return and payments of tax
- 58.1-1021.04 · Failure to file return; fraudulent return; penalties;…
- 58.1-1021.04:1 · Distributor's or remote retail seller's license;…
- 58.1-1021.04:2 · Certain records required of distributor; access to…
- 58.1-1021.04:3 · Unlawful importation, transportation, or possession of…
- 58.1-1021.04:4 · Purchase of tobacco products for resale
- 58.1-1021.04:5 · Tax Commissioner to establish guidelines and rules