§ 58.1-111. Taxpayer refusing to file return; estimated tax
Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxpayer, from any information in its possession, and assess the taxes, penalties and interest due the Commonwealth by such taxpayer.
(Code 1950, § 58-40; 1984, c. 675.)
Sections: Previous 58.1-100 58.1-101 58.1-102 58.1-103 58.1-104 58.1-105 58.1-106 58.1-107 58.1-108 58.1-109 58.1-110 58.1-111 58.1-112 58.1-113 NextLast modified: April 3, 2009