§ 58.1-2280. Estimates of fuel subject to tax; assessments; notice of assessment
When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner shall determine, from any information obtainable, the number of gallons of fuel with respect to which the licensee has incurred liability under this chapter. The Commissioner is authorized to make an assessment for the tax and any penalty and interest properly due against such licensee. The notice of assessment shall be sent to the licensee or delivered by the Department to the last known address appearing in the Commissioner's files. Such notice, when sent or delivered in accordance with these requirements, shall be sufficient regardless of whether or not it was ever received.
(2000, cc. 729, 758; 2006, c. 594.)Sections: Previous 58.1-2273 58.1-2274 58.1-2275 58.1-2276 58.1-2277 58.1-2278 58.1-2279 58.1-2280 58.1-2281 58.1-2282 58.1-2283 58.1-2284 58.1-2285 58.1-2286 58.1-2287 Next
Last modified: April 3, 2009