§ 58.1-350. Procuring returns from delinquent individuals or fiduciaries
The commissioner of the revenue shall secure a return from every delinquent individual or fiduciary within his jurisdiction, or if any such individual or fiduciary refuses to make a return or fails to make such return for fifteen days after the commissioner of the revenue calls upon him to do so, such commissioner shall, from the best information he can obtain, make an estimate of the income of such individual or fiduciary and report the same to the Department.
The commissioner of the revenue shall have authority to assess taxes, penalties and interest upon such estimate, and such taxes, penalties and interest shall be collected in like manner as is provided by law for the collection of state taxes.
(Code 1950, § 58-151.076; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Sections: Previous 58.1-346.4 58.1-346.4:1 58.1-347 58.1-348 58.1-348.1 58.1-348.2 58.1-349 58.1-350 58.1-351 58.1-352 58.1-353 58.1-354 58.1-355 58.1-360 58.1-361 NextLast modified: April 3, 2009