Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3519
Commissioner to assess property if taxpayer fails to file return
Official textlaw.lis.virginia.gov
If any taxpayer, liable to file a return of any of the subjects of taxation mentioned in this chapter, neglects or refuses to file such return for any year within the time prescribed, the commissioner of the revenue shall, from the best information he can obtain, enter the fair market value of such property and assess the same as if it had been reported to him.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3510.7 · Exemptions; penalties
- 58.1-3511 · Situs for assessment; nonresident exception; refund of tax…
- 58.1-3512 · When vessels and containers used in interstate and foreign…
- 58.1-3513 · When imports deemed to acquire situs
- 58.1-3514 · When cargo in transit not deemed to have acquired a situs…
- 58.1-3515 · Tax day January 1
- 58.1-3516 · Proration of personal property tax
- 58.1-3516.1 · Payment of taxes prorated under § 58.1-3516
- 58.1-3516.2 · Payment of taxes on leased property by lessee;…
- 58.1-3517 · Department of Taxation to prescribe and furnish forms of…
- 58.1-3518 · Taxpayers to file returns
- 58.1-3518.1 · Alternative method of filing returns for motor vehicles,…
- 58.1-3519 · Commissioner to assess property if taxpayer fails to file…
- 58.1-3520 · Local permits required before moving a manufactured home to…
- 58.1-3521 · Manufactured homes; proration of tax
- 58.1-3522 · Assessment method for manufactured homes
- 58.1-3523 · Definitions
- 58.1-3524 · Tangible personal property tax relief; local tax rates on…
- 58.1-3534 · Department to furnish information to commissioners of…
- 58.1-3535 · Commissioner of the revenue to furnish information to the…
- 58.1-3536 · Repealed
- 58.1-3600 · Definitions
- 58.1-3601 · Property becomes taxable immediately upon sale by…
- 58.1-3602 · Exemptions not applicable to associations, etc., paying…
- 58.1-3603 · Exemptions not applicable when building is source of revenue